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TMI Blog2017 (3) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Kanpur Vs P.K. Khandelwal & Company and 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 - appeal dismissed - decided against Revenue. - ST/377/2010-ST[SM] - FINAL ORDER NO-70004/2017 - Dated:- 3-1-2017 - Mr. Anil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated through Order-in-Original No. 12/Commissioner/ST/2009 dated 09.09.2009. The Original Authority confirmed the demand and imposed penalty of ₹ 20 Lakhs. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal dated 16.12.2009. The Ld. Commissioner (Appeals) has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appeal before me are similar to the facts in respect of the said case law in the case of Commissioner of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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