https://www.taxtmi.com/caselaws?id=33229 The Appellate Tribunal allowed the appeal, setting aside penalties imposed under Sections 76 and 78 of the Finance Act, 1994, while upholding the demand for Service Tax and interest. The Tribunal found the penalties unjustified due to the interpretation issue regarding the effective date of liability for Service Tax on commission paid to commission agents. The appellants had already paid the Service Tax with interest and were entitled to Cenvat credit, supported by conflicting views during the relevant period and a Board's Circular clarifying the territorial scope of Service Tax. en-us Wed, 08 Oct 2008 00:00:00 +0530 Sat, 18 Jul 2009 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33229 The Appellate Tribunal allowed the appeal, setting aside penalties imposed under Sections 76 and 78 of the Finance Act, 1994, while upholding the demand for Service Tax and interest. The Tribunal found the penalties unjustified due to the interpretation issue regarding the effective date of liability for Service Tax on commission paid to commission agents. The appellants had already paid the Service Tax with interest and were entitled to Cenvat credit, supported by conflicting views during the relevant period and a Board's Circular clarifying the territorial scope of Service Tax. Case-Laws Service Tax Wed, 08 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33229