https://www.taxtmi.com/caselaws?id=4499 A material factual defence that service tax on the same commission had already been paid by the main agent could not be ignored where the assessee claimed to have acted only as a sub-agent. Because no finding had been recorded on that assertion, the factual position required verification before demand and penalty could be sustained. The matter was therefore remanded for fresh adjudication after examination of prior tax payment and after granting the assessee a reasonable opportunity of personal hearing. en-us Tue, 25 Mar 2008 00:00:00 +0530 Fri, 11 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4499 A material factual defence that service tax on the same commission had already been paid by the main agent could not be ignored where the assessee claimed to have acted only as a sub-agent. Because no finding had been recorded on that assertion, the factual position required verification before demand and penalty could be sustained. The matter was therefore remanded for fresh adjudication after examination of prior tax payment and after granting the assessee a reasonable opportunity of personal hearing. Case-Laws Service Tax Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4499