The CESTAT held that the appellant did not collect any amount representing service tax from...

The CESTAT concluded that the appellant did not collect service tax from sub-agents or customers. The recovered amount was the service tax already paid by the appellant on the commission retained by sub-agents. The revenue's allegation of illegal service tax collection was unfounded, as the commission and tax burden were shared with sub-agents. Imposing service tax again on the sub-agents' commission would result in double taxation. Consequently, the CESTAT set aside the impugned order and allowed the appeal in favor of the appellant. .....

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