TMI Blog2015 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ent needs to be set aside and we do so. The impugned order to that extent is set aside. The respondent-assessee is liable to pay the service tax liability along with interest. Issue of discharge of service tax liability on the sale of recharge coupons purchased from the telephone service provider was a highly contested issue and was before the higher judicial forum during the relevant period. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : Shri R K Das, Deputy Commissioner (AR) For the Respondent : Shri D H Nadkarni, Adv ORDER Per M V Ravindran This appeal is filed by Revenue against the Order-in-Appeal No. SR/52/NGP/2010 dated 15.02.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the amount received as commission for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the sale of recharge coupons by BSNL on merits we find that the assessee has no case and the impugned order to that extent needs to be set aside and we do so. The impugned order to that extent is set aside. The respondent-assessee is liable to pay the service tax liability along with interest. 4.1 As regards the penalty imposed on the assessee-respondent by the adjudicating authority, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax liability stands discharged by the respondent-assessee, we find that this is a fit case for invoking the provisions of section 80 of the Finance Act 1994 and find first appellate authority was correct to that extent. In our view the impugned order does not require any interference in setting aside of penalties. 4.3 We make it clear that the appellant should discharge interest liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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