https://www.taxtmi.com/caselaws?id=268707 The Revenue appealed against the Order-in-Appeal concerning service tax liability on commission for the sale of BSNL recharge coupons by the respondent. The Bench held that service tax liability arises on such commissions, setting aside the impugned order and requiring the respondent to pay the service tax with interest. Regarding penalty imposition, the Bench found the respondent had discharged the service tax liability in good faith, applying Section 80 of the Finance Act, 1994, and upheld the penalties. The respondent's discharge of the service tax liability, reimbursed by BSNL, led to the application of Section 80, with interest obligations imposed on the appellant. en-us Tue, 14 Jul 2015 00:00:00 +0530 Tue, 01 Dec 2015 00:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268707 The Revenue appealed against the Order-in-Appeal concerning service tax liability on commission for the sale of BSNL recharge coupons by the respondent. The Bench held that service tax liability arises on such commissions, setting aside the impugned order and requiring the respondent to pay the service tax with interest. Regarding penalty imposition, the Bench found the respondent had discharged the service tax liability in good faith, applying Section 80 of the Finance Act, 1994, and upheld the penalties. The respondent's discharge of the service tax liability, reimbursed by BSNL, led to the application of Section 80, with interest obligations imposed on the appellant. Case-Laws Service Tax Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268707