https://www.taxtmi.com/caselaws?id=251277 The appellant filed a stay application against a Service Tax demand confirmed under OIO, amounting to &8377; 1,13,34,954/- along with penalties. The issue centered on commission allowed in invoices, claimed as chargeable to Service Tax under Business Auxiliary Service. The appellant argued they were not liable as payments were made by buyers, supported by Customs documents. The Revenue contended the commissions were not discounts and subject to export incentives. The appellant was directed to pre-deposit an additional &8377; 5 lakhs within eight weeks, with a stay on recovery subject to payment, emphasizing the role of the foreign agent in commission payments. en-us Thu, 03 Jul 2014 00:00:00 +0530 Tue, 09 Sep 2014 12:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251277 The appellant filed a stay application against a Service Tax demand confirmed under OIO, amounting to &8377; 1,13,34,954/- along with penalties. The issue centered on commission allowed in invoices, claimed as chargeable to Service Tax under Business Auxiliary Service. The appellant argued they were not liable as payments were made by buyers, supported by Customs documents. The Revenue contended the commissions were not discounts and subject to export incentives. The appellant was directed to pre-deposit an additional &8377; 5 lakhs within eight weeks, with a stay on recovery subject to payment, emphasizing the role of the foreign agent in commission payments. Case-Laws Service Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251277