TMI Blog2018 (9) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... khs. Moreover, with regard to the issue of sale of goods was not disputed by the authorities below and not consider in the impugned order - as the value of services provided by appellant falls within the threshold limit of 10 lakhs, no Service Tax is payable by the appellant - appeal allowed - decided in favor of appellant. - APPEAL No.ST/70659/2016-CU[DB] - ST/A/71598/2018-CU[DB] - Dated:- 23-7- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipts shown in their profit and loss account pertains to commission received from HDFC Bank as a recovery agent during the period 2008-2009 to 2012-2013. On that basis, a Show Cause Notice was issued to the appellant to demand service tax of ₹ 18,21,913.00/-. The matter was adjudicated, the demand of service tax was confirmed under the category of Business Auxiliary Service . Against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned AR reiterated the findings of both the authorities. 5. Heard the parties, considered the submissions. 6. We find that the details of profit and loss account and balance sheet was provided before the learned Commissioner (Appeals), but were not considered by the authorities below and on production of these documents before us, we find that in all the years the services provided by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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