https://www.taxtmi.com/caselaws?id=330926 The Tribunal upheld the tax liability on commission earned by the appellant, a commission agent, even if reimbursed by clients, as the tax paid was considered paid by the appellant. The appellant's availing of CENVAT credit for tax paid on goods transport agency service to discharge tax liability as a business auxiliary service provider was disallowed. The imposition of penalties under section 78 for the second period was deemed unsustainable due to lack of evidence of intention to evade tax, resulting in setting aside of the penalty. The Tribunal upheld the demands in the impugned orders but set aside the penalty in one order. en-us Fri, 08 Jul 2016 00:00:00 +0530 Sat, 25 Feb 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330926 The Tribunal upheld the tax liability on commission earned by the appellant, a commission agent, even if reimbursed by clients, as the tax paid was considered paid by the appellant. The appellant's availing of CENVAT credit for tax paid on goods transport agency service to discharge tax liability as a business auxiliary service provider was disallowed. The imposition of penalties under section 78 for the second period was deemed unsustainable due to lack of evidence of intention to evade tax, resulting in setting aside of the penalty. The Tribunal upheld the demands in the impugned orders but set aside the penalty in one order. Case-Laws Service Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330926