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2018 (12) TMI 380 - AT - Service TaxBusiness Auxiliary Service - deduction of handling charges while paying commission - demand of Service Tax - Held that:- ₹ 100/- deducted from the amount payable indicates that the amount paid by the respondent to their associates is paid less than that should have been paid. The whole transaction simply means that while paying commission, the respondent is paying less commission than required to be paid. Therefore, in the whole transaction the associates are rendering service and respondent is not rendering service and the respondent is recipient of service. Demand do not sustain - appeal dismissed - decided against Revenue.
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