2014 (1) TMI 254

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....Appellant. Shri Amresh Jain, AR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of Service Tax of Rs. 1,54,54,426/- and penalties of identical amount imposed under Section 78 as also other penalties imposed under Sections 76 and 77 of the Finance Act. In addition penalty of identical amount of tax stands imposed on the partner. 2. After h....

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....the full commission amount paid to the corporate agent, any further demand on the sub-agent would not be fair. 4. At this stage, prima facie, we find that the issue covered by the said following decisions :- (1)     Popular Vehicles & Services Ltd. v. CCE - 2010 (18) S.T.R. 493 (Tri.-Bang.) (2)     Marikar Motors Ltd. v. CCE - 2011 (23) S.T.R. ....