https://www.taxtmi.com/caselaws?id=258405 The Tribunal allowed the appeal, waiving penalties under Sections 76, 77, and 78, while maintaining the service tax demand confirmation. The commission received for selling BSNL SIM cards was deemed non-taxable, supported by judicial precedents. The appellant's genuine belief in the non-taxable nature of the service justified penalty waiver under Section 80 of the Finance Act, 1994. en-us Fri, 16 Jan 2015 00:00:00 +0530 Fri, 11 Mar 2016 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258405 The Tribunal allowed the appeal, waiving penalties under Sections 76, 77, and 78, while maintaining the service tax demand confirmation. The commission received for selling BSNL SIM cards was deemed non-taxable, supported by judicial precedents. The appellant's genuine belief in the non-taxable nature of the service justified penalty waiver under Section 80 of the Finance Act, 1994. Case-Laws Service Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258405