https://www.taxtmi.com/caselaws?id=443572 Service tax on commission received for servicing EPF accounts was sent back for de novo adjudication because the original authority had not examined all relevant factual and legal aspects. The Tribunal noted the appellant's plea that it acted as a statutory agent of the Reserve Bank of India, its reliance on later precedent, and the need to consider audited final accounts and the contention that the underlying activity may be exempt in the hands of the principal. Fresh consideration was directed with a reasonable opportunity of hearing and a speaking order after examining the submissions on facts and law. en-us Tue, 26 Sep 2023 00:00:00 +0530 Wed, 27 Sep 2023 08:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443572 Service tax on commission received for servicing EPF accounts was sent back for de novo adjudication because the original authority had not examined all relevant factual and legal aspects. The Tribunal noted the appellant's plea that it acted as a statutory agent of the Reserve Bank of India, its reliance on later precedent, and the need to consider audited final accounts and the contention that the underlying activity may be exempt in the hands of the principal. Fresh consideration was directed with a reasonable opportunity of hearing and a speaking order after examining the submissions on facts and law. Case-Laws Service Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443572