2015 (12) TMI 84

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....dvocate, for the Appellant. Shri R.K. Mishra, DR, for the Respondent. ORDER After hearing both the sides, we find that the appellant is a commission agent franchisee of M/s. Tata Tele Services Ltd. for providing the chain of services starting from identifying customers, verifying its particulars, submitting the information to M/s. Tata Tele Service Limited and ultimately ending in recover....

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....pay any service tax. 3. By entertaining a belief that the said rejected commission is required to be taxed, the service tax proceedings were initiated against the appellant by invoking the longer period of limitation resulting in passing the present impugned orders confirming the demand of duty of Rs. 42,971/- along with confirmation of interest and penalties. 4. Hence the present ....

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....dication in the agreement so as to show that the "rejection commission" is penal in character. At this stage, we also take note of the Hon'ble Punjab & Haryana High Court decision in the case of Commissioner of Central Excise and Service Tax, Jallandhar v. Janta Travels Pvt. Ltd. reported in 2009 (13) S.T.R. 488 wherein it was held that the service of air travel agent having been provided but cons....