https://www.taxtmi.com/caselaws?id=274 The Appellate Tribunal upheld the confirmation of service tax liability as a consignment agent but set aside the liability as a dealer agent under the category of clearing and forwarding agent, citing legal justification from case law precedent. The Tribunal aligned with the decision that no service tax is payable on commission received by a dealer agent for Del Credere Agency. Penalty under Section 76 of the service tax was deemed unjustified when tax was paid before the show cause notice, leading to the penalty imposition being set aside. The assessee's appeals were disposed of accordingly, with the Revenue's appeal for penalty enhancement being dismissed. en-us Mon, 20 Jun 2005 00:00:00 +0530 Tue, 01 Jul 2008 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274 The Appellate Tribunal upheld the confirmation of service tax liability as a consignment agent but set aside the liability as a dealer agent under the category of clearing and forwarding agent, citing legal justification from case law precedent. The Tribunal aligned with the decision that no service tax is payable on commission received by a dealer agent for Del Credere Agency. Penalty under Section 76 of the service tax was deemed unjustified when tax was paid before the show cause notice, leading to the penalty imposition being set aside. The assessee's appeals were disposed of accordingly, with the Revenue's appeal for penalty enhancement being dismissed. Case-Laws Service Tax Mon, 20 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274