https://www.taxtmi.com/caselaws?id=260515 The Tribunal dismissed M/s. Atma Ram Auto Enterprises' appeal against the Service Tax demand on commission from banks and insurance companies, confirming liability under Business Auxiliary Service. The cum-tax benefit was granted, and the Tribunal found the commission related to marketing, falling under the Service category. The Revenue's appeal was rejected due to the absence of mens rea for tax evasion, upholding the Commissioner (Appeals)' decision on penalties under the Finance Act, 1994. The Tribunal affirmed the Service Tax demand and penalties, maintaining the original decisions. en-us Wed, 23 Jul 2014 00:00:00 +0530 Mon, 15 Jun 2015 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260515 The Tribunal dismissed M/s. Atma Ram Auto Enterprises' appeal against the Service Tax demand on commission from banks and insurance companies, confirming liability under Business Auxiliary Service. The cum-tax benefit was granted, and the Tribunal found the commission related to marketing, falling under the Service category. The Revenue's appeal was rejected due to the absence of mens rea for tax evasion, upholding the Commissioner (Appeals)' decision on penalties under the Finance Act, 1994. The Tribunal affirmed the Service Tax demand and penalties, maintaining the original decisions. Case-Laws Service Tax Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260515