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2012 (5) TMI 349 - CESTAT, AHMEDABADService Tax on the commission received in distribution of pre-paid SIM, Re-charge coupons, Top-up card and other vouchers under various schemes as an authorized distributor - held that:- as soon as it was pointed out to the assessee that the Service Tax is required to be paid, the assessee discharged the same with interest and also filed ST-3 returns with late fees. - the request for treatment of the amount received as cum-tax amount is allowed and the assessee is entitled to consequent relief, if any. - penalty under Section 76, 77 and 78 of Finance Act, 1994 cannot be sustained.
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