2012 (8) TMI 99

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..... llants and not on the value including the salary of personnel employed for providing services – Held that:- Appellants' impression that they had to pay service tax on their commission only cannot be considered to be mala fide. Considering that the appellants are a small firm, and the levy was in the early stage and their realisation from the activity was only that of commission. Provisions of sect .....

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..... r the two periods. Further, penalties of Rs. 2,37,262/- plus Rs. 2,25,829/- were imposed under section 76. Penalties equal to the same amounts were separately imposed under section 78 also. Aggrieved by the order, the Appellants filed appeal with the Commissioner (Appeals) who upheld the adjudication order. Aggrieved by the order of the Commissioner (Appeals), the Appellants have filed this Appeal .....

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..... the impugned service could not have been rendered. They did not disclose the full value received by them in their returns and so penalties are justified. 3. We have considered the plea of the appellants and also the submissions of the Authorised Representative of the Revenue. We are of the view that the Appellants' impression that they had to pay service tax on their commission only cannot be c .....

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