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of <h1>CESTAT rules in favor of appellant for non-payment of service tax on commission</h1> <h3>ABE VALUE POINT SYSTEMS PVT. LTD. Versus COMMR. OF ST., BANGALORE</h3> ABE VALUE POINT SYSTEMS PVT. LTD. Versus COMMR. OF ST., BANGALORE - 2009 (13) S.T.R. 288 (Tri. - Bang.) , [2009] 18 STT 396 (BANG. - CESTAT) The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant who did not pay Service tax on commission received for selling SIM cards of Hutch postpaid mobile. The appellant believed they were exempt from paying Service tax based on Notification 13/2003-S.T. The Tribunal found the appellant acted in good faith and set aside the penalty under Section 76, allowing the appeal with consequential relief.
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