2018 (9) TMI 1445

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.... Dharmendra Srivastava (C.A.) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa Demand of service tax of Rs. 1,13,316/- along with interest thereon under Section 75 and penalties under Sections 76 and 78 of the Finance Act, was confirmed by the adjudication order dated 13/03/2012 passed by the Dy. CCE, Kanpur-III and confirmed by the CCE (Appeals....

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....he quantum of rebate is disclosed in the service tax returns filed and tax paid on such consideration, treating the same as the eventual value received for providing the taxable service. Revenue proceeded under the presumption that the initial amounts received from sub-brokers should constitute the gross taxable value and that refunds made by the petitioner ignored. 2. Learned Chartered Account....