https://www.taxtmi.com/caselaws?id=235508 The appeal by Revenue against the order of the Commissioner (Appeals) Customs & Central Excise, regarding alleged under-declaration of service tax liability by the respondent in relation to Stock Broking services, was dismissed. The appellate Commissioner upheld the adjudication order, emphasizing the decision of the Larger Bench ruling that service tax need not be remitted again by the principal stock broker for services already taxed by sub-brokers. The appeal did not challenge this ruling, highlighting the importance of judicial coherence in fiscal legislation. Costs of Rs. 1,000/- were imposed on Revenue for unjustified litigative trauma caused to the respondent. en-us Thu, 20 Jun 2013 00:00:00 +0530 Wed, 10 Sep 2014 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235508 The appeal by Revenue against the order of the Commissioner (Appeals) Customs & Central Excise, regarding alleged under-declaration of service tax liability by the respondent in relation to Stock Broking services, was dismissed. The appellate Commissioner upheld the adjudication order, emphasizing the decision of the Larger Bench ruling that service tax need not be remitted again by the principal stock broker for services already taxed by sub-brokers. The appeal did not challenge this ruling, highlighting the importance of judicial coherence in fiscal legislation. Costs of Rs. 1,000/- were imposed on Revenue for unjustified litigative trauma caused to the respondent. Case-Laws Service Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235508