2007 (8) TMI 638

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.... Shri Anil Kumar, JDR, for the Respondent. ORDER The appellant is required to pre-deposit service tax amount of Rs. 29,42,451/-. The assessee has paid an amount of Rs. 6,84,254/- besides interest amount of Rs. 39,695/-. They are now required to pre-deposit a sum of Rs. 22,58,197/- besides penalties of Rs. 35,00,000/- and Rs. 200/- per day under Section 76 and Rs. 1000/- under Section 77 an....

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....03 as defined under Section 65(19) of the Act. The appellants have paid service tax with, regard to the commission received from the Insurance Company. They contested the levy of service tax on commission said to have been received from principal supplier based on the quantum of off-take, early bird incentive and other target achievement incentive on purchase of cars and spares. It is the submissi....