https://www.taxtmi.com/caselaws?id=201504 The Appellate Tribunal CESTAT, Mumbai, upheld the decision of the Commissioner (Appeals) regarding the non-applicability of service tax on the commission received by the respondents and dismissed the demand for interest and penalty. The judgment emphasized that the amount received was for administrative expenses related to loan recovery for sugarcane cultivation, not as commission under 'Business Auxiliary Service'. Consequently, the Revenue's appeal was rejected, affirming the ruling in favor of the respondents. en-us Tue, 03 Aug 2010 00:00:00 +0530 Tue, 11 Jan 2011 22:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201504 The Appellate Tribunal CESTAT, Mumbai, upheld the decision of the Commissioner (Appeals) regarding the non-applicability of service tax on the commission received by the respondents and dismissed the demand for interest and penalty. The judgment emphasized that the amount received was for administrative expenses related to loan recovery for sugarcane cultivation, not as commission under 'Business Auxiliary Service'. Consequently, the Revenue's appeal was rejected, affirming the ruling in favor of the respondents. Case-Laws Service Tax Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201504