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2017 (3) TMI 376 - HC - Service TaxBusiness Auxiliary Services - receipt of commission - deposit of service tax by the recipient of services i.e. MUL - authorized dealer selling cars on behalf of MUL - Held that: - The service tax liabilities discharged by MUL/MSIL would refer to the amounts constituting the proportion of the commission it retains and discloses as the consideration/service received, for which tax is to be paid. There is no positive assertion that the amount or the portion of the commission, which is apparently of a substantial percentage-to the petitioner are also deducted in service tax - the service tax returns of MUL/MSIL would reflect the amounts received and retained by it and not necessarily include within the turnover the amounts received in aggregate - the petitioner’s contention that MUL/MSIL had paid for the transaction so as to absolve it of its liability to satisfy the demands is clearly unfounded. Petition dismissed - decided against petitioner.
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