https://www.taxtmi.com/caselaws?id=268780 The Tribunal held that the appellant, a commission agent franchisee, was not liable to pay service tax on rejected commission for services not fully completed. The rejection of commission was due to incomplete services, indicating no consideration was received. Following a precedent from the Punjab & Haryana High Court, the Tribunal ruled that the rejected commission should not be treated as penal in nature. Consequently, the demand for service tax, interest, and penalties was set aside, and the appeal was allowed in favor of the appellant. en-us Thu, 17 Apr 2014 00:00:00 +0530 Wed, 02 Dec 2015 01:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268780 The Tribunal held that the appellant, a commission agent franchisee, was not liable to pay service tax on rejected commission for services not fully completed. The rejection of commission was due to incomplete services, indicating no consideration was received. Following a precedent from the Punjab & Haryana High Court, the Tribunal ruled that the rejected commission should not be treated as penal in nature. Consequently, the demand for service tax, interest, and penalties was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268780