2018 (4) TMI 676

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..... l) Shri Kumar Vikram, Advocate for the Appellants Shri Sanjay Jain, AR for the Respondent ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in- Appeal No. 188 (RDN)ST/JPR-I/2012 dated 10.09.2012. 2. Brief facts of the case are that the appellants are engaged in providing 'Business Auxiliary Services' falling under Section 65(19)(ii) of th .....

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..... ess Auxiliary Service'. 5. During the course of arguments, learned counsel submits that the assessee has not provided any service to any client. Money was earned on the activity of sale of goods of their own family concerns on the basis of sharing of profit but the same was shown as commission. He submits that family member cannot be treated as client. Accordingly, the learned Counsel submits tha .....

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