2012 (6) TMI 191

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..... iver of pre-deposit of the service tax liability confirmed by the adjudicating authority along with interest, penalties imposed and upheld by the first appellate authority.   2. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture. In view of this, after allowing the stay petition filed by the appellant, we take up .....

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..... 1 would squarely cover the issue in favour of the assessee.   5. Ld. AR reiterates the findings of the lower authorities.   6. On careful consideration, we find that the issue is now squarely covered by the judgment of this Bench in the case of P. Gautam & Co. (supra). There is no dispute that the amounts which have been received by the appellant were in respect of the commission from .....

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