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2019 (2) TMI 385 - CESTAT MUMBAILevy of service tax - appellant had received commissions from one M/s KBC Multi Trade Pvt. Ltd., Nasik for selling the various products like, Magnetic Pendant, Magnetic Bracelet, Holiday Packages etc. - whether the appellants are liable to discharge Service Tax for receiving the commission during the period 2012-13 and 2013-14 from M/s KBC Multi Trades Pvt. Ltd.? Held that:- Before this forum, the appellant, though claimed that they have received lesser amount, no evidence has been placed to substantiate the said claim except bank statement of some account - there is no merit in the appeal - appeal dismissed - decided against appellant.
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