2017 (8) TMI 1006

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..... LLAHABAD], where it was held that 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 dismissed - decided against Revenue. - ST/137/2011-CU[DB] - ST/A/70721/2017-CU[DB] - Dated:- 25-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Memb .....

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..... as adjudicated through Order-in-Original No.40/ST/Addl. Commissioner/2010 dated 12.08.2010 wherein the Original Authority confirmed the demand and imposed penalty of ₹ 5,08,862/-. Aggrieved by the said order, respondent preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal dated 19.11.2010. The Ld. Commissioner .....

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..... n 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, we find that the facts of the appeal before us are similar to the facts in respec .....

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