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TMI Blog2009 (7) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... siness Auxiliary Services”. They have deposited their tax of Rs.7,848/- along with interest of Rs.1,742. in this case Tri.-Del. held that order of the Asst. Commissioner is restored and the order of the Commissioner is set aside. Appeal filed by the appellants is allowed. - ST/342/2008-SM(BR) - 869/2009-SM(BR)(PB), - Dated:- 23-7-2009 - Shri P.K. Das, Member (J) None, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of commission received by them from M/s. Spice Communication (P) Ltd. under the agreement. They have deposited their tax of Rs.7,848/- along with interest of Rs.1,742/-. The original authority confirmed the demand of tax of Rs.7,848/- along with interest and appropriated the said amount as already deposited by them. He also imposed penalty of Rs.100/- and Rs. 200/- under Sections 76 and 77 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout any sufficient reason as required under the said section. 3. After hearing learned DR. and on perusal of the records, I find that the respondents is franchisee/dealer of M/s. Spice Communication (P) Ltd. They entered into an agreement for providing service and they have also furnished details of commission involving the tax of Rs.7,848/-. There is no material available to prove that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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