In absence of proof that Assessee was a mutual fund distributor or agent thereof, Service tax payable on commission

CESTAT, KOLKATA BENCH Union Enterprises V/s. Commissioner of Central Excise, Jamshedpur ORDER NO. S-145 (KOL.) OF 2012 SP NO. 869 OF 2010 APPEAL NO. ST/366 OF 2010 FEBRUARY 27, 2012 ORDER S.K. Gaule, Technical Member – Heard both sides. 2. The applicant filed this application for waiver of predeposit of service tax of Rs. 68,03,086/-, educational cess and equal amount of penalty under Section 76, penalty of Rs. 5,000/- under Section 77 and penalty of Rs. 70 lakhs (Rupees seventy lakhs only) under Section 78 of the Finance Act, 1994. 3. The applicant is holding a Service ...