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2018 (7) TMI 1446 - HC - Service TaxBusiness Auxiliary Services - commission and brokerage received from the broker - Whether, without mentioned specific clause of business auxiliary services as mentioned U/s 65(19), the appellant can be held liable for all the services as mentioned in business auxiliary services for the purpose of service tax? - Held that:- The Tribunal is not justified in holding that commission received from the broker would fall in the category of business auxiliary services and brokerage received on which service tax of ₹ 1,17,822/- is liable - demand cannot be upheld. The order passed in this appeal by the tribunal and any consequential order thereto are quashed and set aside - appeal allowed - decided in favor of assessee.
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