2019 (2) TMI 582

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....he appellant Shri Sanjay Jain, DR for the respondent ORDER Per Bijay Kumar 1. The appellant has filed the present appeal being aggrieved by the Order-in-Original No. JAI-EXCUS-000-COM-29-15-16 dated 27/07/2015, wherein Ld. Adjudicating Authority has confirmed the demand of Rs. 14,97,82,395/- including the Education Cess and Secondary Higher Education Cess, along with the penalty and al....

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....ein it is held that Service Tax is not payable on agency commission received by them. Ld Advocate states that Department was fully aware of the fact that the appellant was not paying Service Tax on agency commission received by them. Department vide its letter dated 3/12/2013 and 10/09/2014, has asked to submit the details of such agency commission which was provided by the appellant vide letter d....

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....from 12th November 2012 to March 2014. The issue has been clarified by insertion of illustration to Section 65(F) of the Finance Act, 2015, wherein such agency commission became taxable to service tax. The appellant has also paid the amount which is also not disputed by the Revenue. The question is only regarding the imposition of penalty under Section 78(1) of the Finance Act, 1994. It is on reco....