TMI Blog2020 (10) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd., and M/s. Pacific Pipe Systems Pvt. Ltd. - HELD THAT:- Having regard to the subject-matter and the issue decided by the Tribunal, the appeal would lie to the Supreme Court in terms of Section 35L of the Act 1944. Without entering into the merits of the matter, this appeal is disposed off on the ground that the same is not maintainable before this Court. It would be open for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss Auxiliary Service. A demand of ₹ 1,23,856/- has been sustained in respect of sales commission received by the appellant from M/s. Electrosteel Castings Ltd., M/s. Lanco Industries Ltd., and M/s. Pacific Pipe Systems Pvt. Ltd. It has been argued by the appellant that the specific sub-clause of teh Business Auxiliary Service under which tax is sought to be demanded has not been identif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that specific clarity of charge has been made to levy Service Tax under the category of Business Auxiliary Service and no prejudice is caused to the appellant on account of this the demand under the head of Business Auxiliary Service is confirmed. The interest and penalty in respect of Business Auxiliary Service is also upheld. The demand of duty, interest and penalties in respect of deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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