https://www.taxtmi.com/caselaws?id=374143 The tribunal set aside the demand of Rs. 24,57,55,162/- in service tax on alleged commission paid to dealers for the period 2007 to 2012, ruling that the amount retained by the dealers was not charged by the appellant and could not be included in the assessable value for service tax. Additionally, the tribunal also set aside the demand of Rs. 4,63,27,911/- in service tax on security deposits collected for viewing cards for the period 2007-2008, stating that there was insufficient evidence to conclude that the deposit was liable to service tax. The appeal was allowed on 08/01/2019. en-us Tue, 08 Jan 2019 00:00:00 +0530 Mon, 26 Aug 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374143 The tribunal set aside the demand of Rs. 24,57,55,162/- in service tax on alleged commission paid to dealers for the period 2007 to 2012, ruling that the amount retained by the dealers was not charged by the appellant and could not be included in the assessable value for service tax. Additionally, the tribunal also set aside the demand of Rs. 4,63,27,911/- in service tax on security deposits collected for viewing cards for the period 2007-2008, stating that there was insufficient evidence to conclude that the deposit was liable to service tax. The appeal was allowed on 08/01/2019. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374143