2015 (12) TMI 11

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....eal is filed by Revenue against the Order-in-Appeal No. SR/52/NGP/2010 dated 15.02.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the amount received as commission for the sale of recharge coupons of BSNL by the respondent. The period involved in this case is 2003-04 to 31.01.2008 and the show-cause notice is dated ....

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....nd we do so. The impugned order to that extent is set aside. The respondent-assessee is liable to pay the service tax liability along with interest. 4.1 As regards the penalty imposed on the assessee-respondent by the adjudicating authority, the claim of the Revenue is that the respondent-assessee should be penalized under the provisions of Section 76, 77 and 78 of the Finance Act, 1994 as has be....