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2018 (6) TMI 813 - AT - Service TaxBusiness Auxiliary Service - recovery of the Service Tax allegedly not paid by the appellant - Rate of tax - Held that:- The rate of Service Tax has been reduced w.e.f 25/02/2009 and hence the appellant will be entitled to lower rate from that date - claim of appellant allowed. Service tax on Commission - case of appellant is that Service Tax amounting to about ₹ 5 Lakhs will not be payable since this pertains to the Commission amount for work done in 2008-09 to 2009-10 which has not been actually received by the appellant - Held that:- we are unable to accept the claim of the appellant especially since the same is not supported by any documentary evidence - demand set aside. Appeal allowed in part.
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