2022 (9) TMI 6

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....Appellant Shri S.Mukhopadhyay, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : The Appellant is in Appeal assailing the order of the Ld.Commissioner of CGST & Central Excise, Haldia Commissionerate [Acting as Commissioner(Appeal)], Kolkata, whereby he has allowed the Appeal filed by the Department and imposed penalty of Rs.1,000/- under Section 77 and penalty of Rs.1....

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....ount of interest has not been calculated in the adjudication order but the Appellant has paid Rs.1,22,331/- towards liability of interest. The Adjudicating authority however refrained from imposing any penalty by applying Section 80 of the Finance Act, 1994. The Department was in appeal before the First Appellate Authority praying for imposition of penalties and the Appeal of the Department was al....

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....ted to the goods received by the distributors, which is subsequently sold and in the said case of Charanjeet Singh Khanuja, it was held that no Service Tax is leviable on the said component. I further note that it was held in the said case of Charanjeet Singh Khanuja that the distributor is required to pay Service Tax on the commission earned by it on the basis of volume of purchase of Amway produ....