https://www.taxtmi.com/caselaws?id=429319 The Appellate Tribunal CESTAT Kolkata set aside penalties imposed by the Ld. Commissioner of CGST & CX amounting to Rs.10,000/- under section 77 and Rs.13,94,933/- under Section 78. The Tribunal ruled in favor of the appellant, holding that the commission received from network marketing companies was not liable to Service Tax during the relevant period. The penalties were overturned due to procedural irregularities, as the proceedings should have concluded before the show cause notice was issued. The Service Tax demand of Rs.13,65,840/- confirmed in the Adjudication Order was upheld. en-us Wed, 19 Oct 2022 00:00:00 +0530 Sat, 22 Oct 2022 10:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429319 The Appellate Tribunal CESTAT Kolkata set aside penalties imposed by the Ld. Commissioner of CGST & CX amounting to Rs.10,000/- under section 77 and Rs.13,94,933/- under Section 78. The Tribunal ruled in favor of the appellant, holding that the commission received from network marketing companies was not liable to Service Tax during the relevant period. The penalties were overturned due to procedural irregularities, as the proceedings should have concluded before the show cause notice was issued. The Service Tax demand of Rs.13,65,840/- confirmed in the Adjudication Order was upheld. Case-Laws Service Tax Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429319