2009 (11) TMI 687

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... who is rendering "Banking and Financial Services/Business Auxiliary Service" as a direct selling agent for M/s. HDFC Bank Ltd., is aggrieved by the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994 for delay in payment of Service tax on agency commission and incentives. Revenue is in appeal against the reduction of penalties by the Commissioner (Appeals). 2. I heard both ....