2010 (8) TMI 191

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....onsultant, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order]. -  The assessees do not press the challenge to the demand of service tax which is therefore upheld. The challenge is to the imposition of penalties under provisions of Section 76, 77 and 78 of the Finance Act, 1994. 2. I have heard both sides. The contention of the assessees is that there was....

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....e they were not liable to pay service tax. 3. I have considered the rival submissions. Although the assessees are not correct in contending that they had not received any amount as it is an admitted position that a meager amount of commission was received, the other argument that in the light of the Tribunal's order cited supra, it is a question of interpretation as to whether they are li....