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TMI Blog2015 (9) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of G.R. Movers [2013 (6) TMI 339 - CESTAT NEW DELHI], wherein identical issue was considered. Aggrieved by such an order of the Tribunal, Revenue preferred an appeal before the Hon'ble High Court of Allahabad and their Lordships dismissed the appeal filed by the Revenue which is reported at [2013 (11) TMI 1558 - ALLAHABAD HIGH COURT] - Demand of service tax set aside - Decided against Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondent did not recover any service tax on the commission amount received by them from M/s. BSNL. The adjudicating authority confirmed the demand raised on the respondent after following the due process of law. On an appeal filed by the respondent, the first appellate authority set aside all the Orders-in-Original. Hence, Revenue is in appeal before us. 3. We find that the issue involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gain dismissed the said appeal which is reported at 2014 (34) STR J99 (All.). 5. In our considered view, since the issue is now settled by two decisions of the Hon'ble High Court, we do not find any merits in the appeals filed by the Revenue. 6. Accordingly, we hold that the impugned orders in all these appeals are correct and legal and did not suffer from any infirmity. 7. Appeals ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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