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2018 (2) TMI 486 - AT - Service TaxOnline Information and data processing & retrival - the recipient who create further chain of clients of the company were called “associates” and get commission from M/s.E-Biz Company for the service provide - whether taxable under Business Auxiliary Services or otherwise? - Held that: - an identical issue was considered by this Bench of the Tribunal in the case of Sumit Singh v. CCE & ST, Ghaziabad wherein this Tribunal held that the appellant was paying service tax on the full amount which receives through the receipt and the amount received by the agents are already taxed then no further liability of service tax arose - appeal allowed - decided in favor of appellant.
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