2018 (6) TMI 801

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant Sh. G. R. Singh, AR for the Respondent Per: V. Padmanabhan: The present appeal is against the Order-in-Appeal No. 145/2012 dated 26.07.2012. 2. The appellant, during the period 2004-05 and 2005-06 acted as an agent of ICICI Prudential Life Insurance Limited and ICICI Housing Finance Limited and for service rendered, received commission. The Revenue was of the view that the commis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant claimed that the service tax involved in the service has already been paid by ICICI Prudential Life Insurance Company. Hence, it is submitted that the levy of service tax once again on the appellant is not justified. She further submits that in any case, the penalties under both Sections 76 and 78 is not leviable in view of the decision of the CCE vs. Pannu Property Dealers, Ludhiana - 201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... liable to be paid in the disputed period in view of the Tribunal's decision in the case of Ramawat Construction Ltd. vs. CCE, Jaipur-II (Final Order Nos. 53206 - 53207/2017 dated 12.05.2017). 6. We have heard both sides and perused the record. The dispute in the present case is with reference to the liability for service tax under BAS, in respect of the commission earn by the appellant for sel....