2015 (12) TMI 11

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....v ORDER Per M V Ravindran This appeal 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....

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....gned order to that extent needs to be set aside and 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 Secti....