https://www.taxtmi.com/caselaws?id=331926 The Tribunal dismissed both appeals, upholding the tax liability on commission received for business auxiliary services under section 65(105)(zzb) of the Finance Act, 1994. The Revenue's appeal against the dropping of penalty under section 76 was rejected, and the original order was restored. Additionally, the Tribunal dismissed the assessee's appeal regarding the rejection of their refund claim for tax and interest paid on commission, citing the lack of evidence of excess tax payment and the limitations of time for refund eligibility. en-us Wed, 03 Feb 2016 00:00:00 +0530 Mon, 05 Sep 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331926 The Tribunal dismissed both appeals, upholding the tax liability on commission received for business auxiliary services under section 65(105)(zzb) of the Finance Act, 1994. The Revenue's appeal against the dropping of penalty under section 76 was rejected, and the original order was restored. Additionally, the Tribunal dismissed the assessee's appeal regarding the rejection of their refund claim for tax and interest paid on commission, citing the lack of evidence of excess tax payment and the limitations of time for refund eligibility. Case-Laws Service Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331926