https://www.taxtmi.com/caselaws?id=424902 The Tribunal held that the appellants correctly discharged service tax on commissions paid to insurance agents and the recovery of service tax from agents was a contractual arrangement, not unauthorized collection. The demand for Rs. 344,39,75,575 was set aside, with no interest or penalty imposed. Regarding expenses incurred for training and business promotion, the Tribunal ruled that these were business-related and not part of the commission paid to agents. The demands based on these expenses were also set aside, with penalties deemed unsustainable. The impugned order was set aside, and the appeals were allowed with consequential relief. en-us Fri, 08 Jul 2022 00:00:00 +0530 Mon, 06 Mar 2023 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424902 The Tribunal held that the appellants correctly discharged service tax on commissions paid to insurance agents and the recovery of service tax from agents was a contractual arrangement, not unauthorized collection. The demand for Rs. 344,39,75,575 was set aside, with no interest or penalty imposed. Regarding expenses incurred for training and business promotion, the Tribunal ruled that these were business-related and not part of the commission paid to agents. The demands based on these expenses were also set aside, with penalties deemed unsustainable. The impugned order was set aside, and the appeals were allowed with consequential relief. Case-Laws Service Tax Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424902