https://www.taxtmi.com/caselaws?id=32756 The Tribunal upheld the service tax demand on commission received for arranging car loans, ruling that the appellants were not commission agents and liable for service tax on the gross amount received. Penalties imposed by the Assistant Commissioner were confirmed, with the consolidated penalty upheld by the Commissioner (Appeals). However, penalties under the Review Order were set aside. Regarding penalties under the Finance Act, 1994, penalties for violations were upheld, balancing enforcement with fairness based on compliance and circumstances. en-us Tue, 18 Nov 2008 00:00:00 +0530 Fri, 24 Jul 2009 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32756 The Tribunal upheld the service tax demand on commission received for arranging car loans, ruling that the appellants were not commission agents and liable for service tax on the gross amount received. Penalties imposed by the Assistant Commissioner were confirmed, with the consolidated penalty upheld by the Commissioner (Appeals). However, penalties under the Review Order were set aside. Regarding penalties under the Finance Act, 1994, penalties for violations were upheld, balancing enforcement with fairness based on compliance and circumstances. Case-Laws Service Tax Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32756