2015 (8) TMI 1340

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..... lant. Shri Prasad Paranjape, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Original No. 1/P-III/ST/COMMR/2011-12, dated 1-4-2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the respondent for the commission received by .....

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..... market conditions and competitor activities, identifying customers, contacting customers and selling over, etc. All these activities are undertaken by the respondent in the case in hand. Since the issue is now squarely settled by the decision of the Tribunal, we hold that the impugned order is correct and legal, and does not suffer from any infirmity. 5. Appeal filed by the Revenue, is reje .....

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