https://www.taxtmi.com/caselaws?id=256800 The Tribunal ruled in favor of the appellant, a coco IOC outlet operator, regarding liability to pay service tax on received commission, eligibility for small scale benefit, and imposition of penalties under the Finance Act 1994. The appellant's eligibility for small scale benefit was acknowledged, and they were granted the option to pay 25% of the mandatory equal penalty. The Tribunal waived the pre-deposit, set aside the previous order, and remanded the case for reevaluation, ensuring the appellant's right to a fair hearing and compliance with legal provisions. en-us Thu, 20 Nov 2014 00:00:00 +0530 Sat, 21 Feb 2015 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256800 The Tribunal ruled in favor of the appellant, a coco IOC outlet operator, regarding liability to pay service tax on received commission, eligibility for small scale benefit, and imposition of penalties under the Finance Act 1994. The appellant's eligibility for small scale benefit was acknowledged, and they were granted the option to pay 25% of the mandatory equal penalty. The Tribunal waived the pre-deposit, set aside the previous order, and remanded the case for reevaluation, ensuring the appellant's right to a fair hearing and compliance with legal provisions. Case-Laws Service Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256800