2008 (10) TMI 145

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....yan, Consultant, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 18/2007-S.T. dated 27-2-2007 confirming Service Tax and penalty passed by the Commissioner (A), Cochin. He has given the deduction in cum tax value only. The appellant's submission is that although they were function....

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.... note raised by the appellants. If both the pleas are taken into consideration, then no Service Tax can be confirmed in the present case. 2. The learned Consultant has filed the journal vouchers of the appellants to show that there was sale of goods for which the commission was received from M/s. Subras Investments. He has also produced the judgment which is cited supra. He submits that the dem....

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....ceiving commission charges at 3% was for arranging sales to various parties and there was no sale of mutual funds in respect of some entries made in the show cause notice. With regard to other entries in the tabulated column of show cause notice, his submission is that Service Tax has been paid by M/s. Subras Investments. Both these pleas are required to be verified by the Original Authority and a....