https://www.taxtmi.com/caselaws?id=204135 The Tribunal found in favor of the appellant in a case concerning the demand of service tax and penalty. The appellant, working as an agent for an overseas company, argued that the service provided should be exempt from service tax under the Export of Service Rules, 2005, as they received commission in foreign currency in India. The Tribunal agreed that the appellant had a prima facie case against the demand of service tax and penalties, considering the exemption criteria and the disclosure of material facts to the Department, leading to a waiver of pre-deposit and stay of recovery. en-us Mon, 20 Sep 2010 00:00:00 +0530 Thu, 19 May 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204135 The Tribunal found in favor of the appellant in a case concerning the demand of service tax and penalty. The appellant, working as an agent for an overseas company, argued that the service provided should be exempt from service tax under the Export of Service Rules, 2005, as they received commission in foreign currency in India. The Tribunal agreed that the appellant had a prima facie case against the demand of service tax and penalties, considering the exemption criteria and the disclosure of material facts to the Department, leading to a waiver of pre-deposit and stay of recovery. Case-Laws Service Tax Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204135