https://www.taxtmi.com/caselaws?id=254945 The Tribunal partially allowed the appeal, reducing the penalty under Section 78 to 25% of the adjudicated service tax liability. The appellant's argument against adjudication without merit was dismissed, affirming the liability to pay service tax under reverse charge mechanism for commission payments to overseas agents. The judgment emphasized adherence to legal procedures, proportional penalties, and application of precedent in granting the benefit of reduced penalties, requiring payment within 30 days. en-us Wed, 26 Nov 2014 00:00:00 +0530 Sat, 03 Jan 2015 12:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254945 The Tribunal partially allowed the appeal, reducing the penalty under Section 78 to 25% of the adjudicated service tax liability. The appellant's argument against adjudication without merit was dismissed, affirming the liability to pay service tax under reverse charge mechanism for commission payments to overseas agents. The judgment emphasized adherence to legal procedures, proportional penalties, and application of precedent in granting the benefit of reduced penalties, requiring payment within 30 days. Case-Laws Service Tax Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254945