https://www.taxtmi.com/caselaws?id=32369 The Tribunal allowed M/s. H.K. Associates' appeal, confirming that the payments received were commissions for sale proceeds, not for advertising services. The Department's claims for modification of the order and separate penalties were rejected due to lack of evidence supporting payments for advertising. The agreements and balance sheets clarified the nature of payments as commissions, dismissing allegations of evasion of service tax and penalties imposition. The Tribunal emphasized the absence of proof of payments for advertising services and upheld M/s. H.K. Associates' position. en-us Wed, 31 Dec 2008 00:00:00 +0530 Mon, 10 Aug 2009 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32369 The Tribunal allowed M/s. H.K. Associates' appeal, confirming that the payments received were commissions for sale proceeds, not for advertising services. The Department's claims for modification of the order and separate penalties were rejected due to lack of evidence supporting payments for advertising. The agreements and balance sheets clarified the nature of payments as commissions, dismissing allegations of evasion of service tax and penalties imposition. The Tribunal emphasized the absence of proof of payments for advertising services and upheld M/s. H.K. Associates' position. Case-Laws Service Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32369