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2016 (12) TMI 1532 - AT - Service TaxTaxability - commission received - sale of branded hoses - Whether the appellant is required to discharge the Service Tax liability on the amount received as commission during the period July, 2003 to February, 2007 in respect of the goods sold by them? - section 80 - Held that: - in the case of Hindustan Petroleum Corporation Ltd. Vs. Commissioner of Central Excise, Mumbai [2014 (11) TMI 166 - CESTAT MUMBAI] as produced by the learned AR, the Bench took a call of upholding the penalties imposed at the HPCL, only on the ground that the agreement in that case specifically indicated that the HPCL will get the commission inclusive of Service Tax as applicable. In the case in hand, such clause is absent in the agreement and we are of the view that during the relevant period there could be a doubt as to whether Service Tax liability arises on the amount received as commission on the sale of items manufactured by someone else or otherwise - section 80 invoked - penalty set aside - tax and interest upheld - appeal disposed off - decided partly in favor of assessee.
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