https://www.taxtmi.com/caselaws?id=336887 The Tribunal upheld the Service Tax liability and interest on the commission received by the appellant for selling goods but set aside the penalty imposed, invoking Section 80 of the Finance Act, 1994. The case revolved around whether the appellant should discharge Service Tax on the commission for selling branded hoses. Despite belated payment of some interest, the Tribunal found no specific clause in the agreement mentioning the Service Tax requirement, leading to doubt during the relevant period. Comparing with a similar case involving HPCL, the Tribunal concluded that penalties were not justified in this instance. en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 05 Sep 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336887 The Tribunal upheld the Service Tax liability and interest on the commission received by the appellant for selling goods but set aside the penalty imposed, invoking Section 80 of the Finance Act, 1994. The case revolved around whether the appellant should discharge Service Tax on the commission for selling branded hoses. Despite belated payment of some interest, the Tribunal found no specific clause in the agreement mentioning the Service Tax requirement, leading to doubt during the relevant period. Comparing with a similar case involving HPCL, the Tribunal concluded that penalties were not justified in this instance. Case-Laws Service Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336887