2018 (9) TMI 1448

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....hri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After rejecting the request for adjournment, we proceed to decide the appeal itself inasmuch as the issue stands covered by the precedent decision of the Tribunal. Accordingly we have gone through the impugned order and have heard ld.DR appearing for the Revenue. 2. Service Tax to the tune of Rs. 29,914/- st....

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....vice Tax is payable only on the commission received by the appellant. Further the Tribunal also held that inasmuch as there was doubt in the field, longer period would not be available to the Revenue. Accordingly matters stand remanded to the original adjudicating authority for fresh decision in the light of the observations made in the decision. 4. By following the above decision we hold that th....