2026 (8) TMI 1514

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....of service tax under Business Auxiliary Services along with interest and equivalent penalty under Section 78 of the Finance Act that was imposed by the Adjudicating Authority vide Order in Original No.11/JC/ST/2016 dated 07.04.2016 (OIO). The appellant was, interalia, found to be engaged in the activity of distribution of selling recharge vouchers of DTH Operator M/s. Sun Direct, for which they were paid certain amount of commission by the said operator. The recharge vouchers carried a predetermined maximum retail price which included the commission payable to the appellant as well as all taxes and on which the DTH operator was discharging service tax. 2. The department was of the view that the appellant was required to discharge service....

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....lhi), Chotey Lal Radhey Shyam, 2016 (44) SR 266 (Tri. - All.), Dyal Medicos -2017 (49) STR 409 (Tri. - Del.), Kumar's Electronics, 2019 (29) GSTL 463 (Tri. - Chennai); and Commissioner v. Bharat Cell, 2015 (40) STR 221 (Mad.) 4. Ms. K. Vijaya Sree, Ld. A.R. appearing for the Respondent reiterated the findings in the impugned order. 5. We have heard both sides and perused the materials available on record. 6. The issues to be decided are whether the appellant is liable to discharge service tax on the commission received from the DTH operators and whether the penalty imposed is sustainable. It is seen that in the decision rendered by a Co-ordinate Bench of this Tribunal in Kumar's Electronics v. CC Madurai, 2019 (29) GSTL 463 (Tri. C....