https://www.taxtmi.com/caselaws?id=213872 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order regarding the waiver of pre-deposit of service tax and penalty amount. It was determined that the commission received in foreign exchange by the appellant was exempt from service tax liability during the relevant period, as it was considered outside the purview of service tax. The Tribunal found that the first appellate authority had not properly considered the evidence of payments in foreign exchange, leading to the decision to overturn the initial ruling. en-us Tue, 29 May 2012 00:00:00 +0530 Tue, 12 Nov 2013 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213872 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order regarding the waiver of pre-deposit of service tax and penalty amount. It was determined that the commission received in foreign exchange by the appellant was exempt from service tax liability during the relevant period, as it was considered outside the purview of service tax. The Tribunal found that the first appellate authority had not properly considered the evidence of payments in foreign exchange, leading to the decision to overturn the initial ruling. Case-Laws Service Tax Tue, 29 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213872