https://www.taxtmi.com/caselaws?id=202837 The Tribunal set aside the penalty imposed by the Commissioner (Appeals) on an appellant engaged in the manufacture of hand tools for paying service tax on commission to an overseas agent. The Tribunal found no justification for the penalty and allowed the appeal with consequential relief. The issue of service tax liability before the introduction of section 66A in the Finance Act remained unresolved due to procedural reasons. en-us Thu, 06 Jan 2011 00:00:00 +0530 Tue, 19 Apr 2011 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202837 The Tribunal set aside the penalty imposed by the Commissioner (Appeals) on an appellant engaged in the manufacture of hand tools for paying service tax on commission to an overseas agent. The Tribunal found no justification for the penalty and allowed the appeal with consequential relief. The issue of service tax liability before the introduction of section 66A in the Finance Act remained unresolved due to procedural reasons. Case-Laws Service Tax Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202837