https://www.taxtmi.com/caselaws?id=208542 The Tribunal upheld the liability for service tax for the years 2006-07 and 2007-08, with modifications to penalties under Section 76. The case involved payments to overseas commission agents, clarifying that service tax is payable under the reverse charge method for services provided by non-residents. Penalties under Section 76 were deemed unsustainable due to the lack of evidence of deliberate delay in payment to the agents. The Tribunal adjusted the quantum of penalty, emphasizing compliance with legal provisions on service tax liability. en-us Fri, 25 Mar 2011 00:00:00 +0530 Fri, 20 Jan 2012 07:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208542 The Tribunal upheld the liability for service tax for the years 2006-07 and 2007-08, with modifications to penalties under Section 76. The case involved payments to overseas commission agents, clarifying that service tax is payable under the reverse charge method for services provided by non-residents. Penalties under Section 76 were deemed unsustainable due to the lack of evidence of deliberate delay in payment to the agents. The Tribunal adjusted the quantum of penalty, emphasizing compliance with legal provisions on service tax liability. Case-Laws Service Tax Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208542