2012 (5) TMI 349

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....these appeals is liability of the appellant to Service Tax on the commission received in distribution of pre-paid SIM, Re-charge coupons, Top-up card and other vouchers under various schemes as an authorized distributor for M/s Vodafone Essar Gujarat Limited. Though the appellant had taken Service Tax registration on 31.10.2004, they did not pay any Service Tax during the period October 2004 to Ma....

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....e. Both the Revenue and the assessee are in appeal.   2. Revenue is in appeal since the penalty under Section 76 of Finance Act, 1994 is set aside and the appellant is seeking waiver of penalties by invoking the provisions of Section 73 (3) of Finance Act, 1994 and also seeking the benefit of cum-duty price under Section 76 (2) of Finance Act, 1994.   3. Nobody is present on behalf....

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....e of notice on him under sub-section (1) in respect of such Service Tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under sub-section (1) in respect of amount so paid.   5. The action of the assessee is covered under Sect ion 73(3) of Finance Act, 1994. Further, the ld.Counsel for the assessee also relie....

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....e Service Tax was not collected separately and the amount was collected under proper documents, the request of the assessee treating the amount received by them as cum-tax amount, has to be sustained and accordingly the assessee is entitled to relief on this account. Accordingly, the request for treatment of the amount received as cum-tax amount is allowed and the assessee is entitled to consequen....