https://www.taxtmi.com/caselaws?id=242932 The appellant was found liable to pay service tax on commission paid to foreign agents under Section 66(a) of the Finance Act, 1994. However, as the appellant promptly paid the service tax before the issuance of a show-cause notice, in accordance with Section 73(3) of the Finance Act, 1994, the Tribunal ruled that the notice should not have been issued. Consequently, the appeal was allowed, and the appellant was granted relief, as the timely payment aligned with statutory provisions, leading to the Tribunal's decision in favor of the appellant. en-us Fri, 16 Nov 2012 00:00:00 +0530 Thu, 23 Jan 2014 07:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242932 The appellant was found liable to pay service tax on commission paid to foreign agents under Section 66(a) of the Finance Act, 1994. However, as the appellant promptly paid the service tax before the issuance of a show-cause notice, in accordance with Section 73(3) of the Finance Act, 1994, the Tribunal ruled that the notice should not have been issued. Consequently, the appeal was allowed, and the appellant was granted relief, as the timely payment aligned with statutory provisions, leading to the Tribunal's decision in favor of the appellant. Case-Laws Service Tax Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242932