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2018 (2) TMI 486

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..... 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. - ST/2205/12 - ST/70055/2018-CU[ .....

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..... under the category of Online Information and data processing retrival and was charging a fee of ₹ 5,500/- per annum from the recipient of online coaching on which the company was paying Service Tax. It was also found that 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 provided. Each such .....

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..... travention of the provisions of Rule 4, 5, 6 7 of the Service Tax Rules, 1994 read with Section 68, 69 70 of the Finance Act, 1994. The adjudicating authority vide the impugned order dated 07.09.2011 confirmed the above demand of service tax of ₹ 2,52,756/- interest thereon and also appropriated the amount of ₹ 2,52,756/- already deposited by the party against the above demand. H .....

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..... the case of M/s BSNL wherein the agent/associates were receiving commission on the gross amount, SIM Cards, etc. and 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. Accordingly, we hold that in the facts of this case also appella .....

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