https://www.taxtmi.com/caselaws?id=206804 The tribunal ruled in favor of the assessee, holding that no penalty should be imposed under the Finance Act, 1994, for Service Tax on commission paid to non-resident agents. The tribunal considered the absence of suppression or mis-declaration, the timely payment of Service Tax and interest, and the interpretation that the recipient should not be held liable before a specific date. The tribunal also noted the eligibility of the manufacturer for CENVAT Credit if the liability was discharged, ultimately allowing the Stay Petition and the appeal without imposing any penalty. en-us Fri, 14 Oct 2011 00:00:00 +0530 Fri, 06 May 2016 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206804 The tribunal ruled in favor of the assessee, holding that no penalty should be imposed under the Finance Act, 1994, for Service Tax on commission paid to non-resident agents. The tribunal considered the absence of suppression or mis-declaration, the timely payment of Service Tax and interest, and the interpretation that the recipient should not be held liable before a specific date. The tribunal also noted the eligibility of the manufacturer for CENVAT Credit if the liability was discharged, ultimately allowing the Stay Petition and the appeal without imposing any penalty. Case-Laws Service Tax Fri, 14 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206804