https://www.taxtmi.com/caselaws?id=426636 The Tribunal allowed the Appellant's appeal, setting aside the penalties imposed under Section 77 and Section 78 for Service Tax demand but upheld the confirmed Service Tax amount. The Tribunal emphasized that proceedings should have concluded before the issuance of the Show Cause Notice. The Appellant's argument regarding the differing views on taxability of commission received was supported, leading to the decision to not apply the extended limitation period. The Tribunal's decision was in favor of the Appellant, granting consequential relief as per law. en-us Fri, 12 Aug 2022 00:00:00 +0530 Tue, 23 Aug 2022 08:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426636 The Tribunal allowed the Appellant's appeal, setting aside the penalties imposed under Section 77 and Section 78 for Service Tax demand but upheld the confirmed Service Tax amount. The Tribunal emphasized that proceedings should have concluded before the issuance of the Show Cause Notice. The Appellant's argument regarding the differing views on taxability of commission received was supported, leading to the decision to not apply the extended limitation period. The Tribunal's decision was in favor of the Appellant, granting consequential relief as per law. Case-Laws Service Tax Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426636