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2015 (12) TMI 11 - CESTAT MUMBAI

2015 (12) TMI 11 - CESTAT MUMBAI - TMI - Demand of service tax - Commission received on sale of recharge coupons - Held that:- Service tax liability arises on the recharge coupons on the commission received 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 inter .....

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has been appropriated by adjudicating authority. Since the 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. - Decided partly in favour of assessee. - Appeal No. ST/202/10 - Dated:- 14-7-2015 - M V Ravindran, Member (J) And .....

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to 31.01.2008 and the show-cause notice is dated 16.10.2008. The adjudicating authority held against the assessee and on appeal the first appellate authority has set aside the entire order on the ground that recharge voucher sold by BSNL has suffered sales tax and no service tax liability arises. 4. On consideration of the submissions made by both sides and perusal of the records, we find that the issue is no more res integra as this Bench in the case of Prakash R. Jaiswal v. CCE Nagpur by fina .....

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