TMI Blog2016 (12) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... old 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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner of Central Excise, Mumbai-V. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is 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. 4. The appellants herein were selling various items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act, 1994. The learned Counsel also relied on the decision of the Tribunal in the case of Commissioner of Central Excise, Patna Vs. Advantage Media Consultant - 2008 (10) STR 449 (Tri-Kol) , which has been upheld by the Hon'ble Supreme Court as reported at 2009 (14) STR J49 (SC). He would submit that the appellant had discharged the balance interest of ₹ 5 lakhs subsequently. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been booked by the authorities against all the Oil Marketing Companies and Service Tax liability has been discharged and Tribunal has been taking a view that the penalty need not be imposed on the PSU s. We perused the agreement in the case in hand and find that the agreement does not indicate that the appellant is required to discharge Service Tax specifically. We are recording this as in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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