2017 (2) TMI 210

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..... nd others [2016 (1) TMI 391 - CESTAT ALLAHABAD], where it was held that when the main broker has paid service tax then the commission received by the sub-broker shall not be subjected to levy of Service Tax. The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to service tax - appeal d .....

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..... ould not be recovered from them on the commission received as sub-broker. The said show cause notice was adjudicated through Order-in-Original No. 46/Addl. Commissioner/ST/2009 dated 30.11.2009. The Original Authority confirmed the demand and imposed penalty of ₹ 15 Lakhs. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) de .....

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..... ported at 2016-TIOL-45-CESTAT-ALL that when the main broker has paid service tax then the commission received by the sub-broker shall not be subjected to levy of Service Tax and that while deciding the said case this Tribunal has taken into consideration the said case law relied upon by respondent in the ground of appeal. 6. Having considered the rival contention, I find that the facts of the .....

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