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2018 (11) TMI 1521 - AT - Service TaxBusiness Auxiliary Service - amount received as commission for sale of Indian Made Foreign Liquor (IMFL) during the period 01.07.2003 to 30.06.2004 - Held that:- The agreement entered into do not indicate that the respondent shall be paid the amount as commission which is based on the quantum of sale or purchase. The first appellate authority has correctly come to the conclusion that the respondent is covered under the notification No. 13/2003-ST, dated 20.06.2003 for the period in question and no tax liability arises - impugned order upheld - appeal dismissed - decided against appellant-Revenue.
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