https://www.taxtmi.com/caselaws?id=215064 The tribunal ruled that the Respondents were not eligible for exemption under Notification No. 12/2003-ST as the payments made included terms beyond a commission agent's scope. Reimbursable expenses were held taxable except for discounts to customers. Penalties under Section 76 were deemed unnecessary when penalties under Section 78 were imposed. The matter was remanded for redetermination of tax due and penalties payable, with recalculations and verification needed. The adjudicating authority was directed to offer the option to pay 25% of the duty demanded within 30 days to discharge penalty liability. en-us Wed, 11 Jan 2012 00:00:00 +0530 Thu, 25 Sep 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215064 The tribunal ruled that the Respondents were not eligible for exemption under Notification No. 12/2003-ST as the payments made included terms beyond a commission agent's scope. Reimbursable expenses were held taxable except for discounts to customers. Penalties under Section 76 were deemed unnecessary when penalties under Section 78 were imposed. The matter was remanded for redetermination of tax due and penalties payable, with recalculations and verification needed. The adjudicating authority was directed to offer the option to pay 25% of the duty demanded within 30 days to discharge penalty liability. Case-Laws Service Tax Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215064