2008 (3) TMI 137

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..... iyan Member (Technical)]- These appeals are by two sister concerns and involve a common issue and accordingly dealt with by a common order. 2. Heard both sides. 3. The appellants are appointed as distributors in terms of an agreement dated 9.2.2004 for the marketing of "spice post paid products". They have received commissions for the services rendered during the period from February 2004 to Feb .....

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..... ,652/- under Section 76 and Rs.31602/- under Section 78. 5. The learned advocate appearing for the appellants submits that the appellants are from rural area; they are not much educate and they were not aware of the provisions of Service Tax laws. They were also not informed about the service tax liability by M/s. Spice Telecom whose products they were selling. As soon as the Central Excise autho .....

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..... in revision. No ground adduced and no evidence has been relied upon to come to a conclusion different from the one taken by the original authority. In our opinion, the leniency shown by the original authority in terms of Section 80 of the Finance Act is reasonable and does not require to be interfered with. In the light of the above, we set aside the orders in revision by the Commissioner and res .....

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