CESTAT grants waiver of tax and penalty for payment to overseas commission agent. Stay application approved.

The Appellate Tribunal CESTAT, New Delhi granted waiver of tax and penalty to the applicant, totaling Rs. 1,55,506. The tribunal determined that the payment to the overseas commission agent did not qualify as an input service, resulting in the waiver. Additionally, the stay application was approved.

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The Appellate Tribunal CESTAT, New Delhi granted waiver of tax of Rs. 1,45,506/- and penalty of Rs. 10,000/- to the applicant. The tribunal found that the payment to the overseas commission agent was not an input service, leading to the waiver of tax and penalty. Stay application was allowed.

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