9911796707
TMI Blog2019 (2) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... R for the respondent ORDER Per Bijay Kumar 1. The appellant has filed the present appeal being aggrieved by the Order-in-Original No. JAI-EXCUS-000-COM-29-15-16 dated 27/07/2015, wherein Ld. Adjudicating Authority has confirmed the demand of Rs. 14,97,82,395/- including the Education Cess and Secondary Higher Education Cess, along with the penalty and also imposed penalty of equal amount und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable on agency commission received by them. Ld Advocate states that Department was fully aware of the fact that the appellant was not paying Service Tax on agency commission received by them. Department vide its letter dated 3/12/2013 and 10/09/2014, has asked to submit the details of such agency commission which was provided by the appellant vide letter dated 17/12/2013 to the Department. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has been clarified by insertion of illustration to Section 65(F) of the Finance Act, 2015, wherein such agency commission became taxable to service tax. The appellant has also paid the amount which is also not disputed by the Revenue. The question is only regarding the imposition of penalty under Section 78(1) of the Finance Act, 1994. It is on record that during that period there was decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
