https://www.taxtmi.com/caselaws?id=260993 Commission earned for money transfer services provided under an arrangement with a foreign service provider with no office in India was treated as export of service, so no service tax was payable. Applying the Larger Bench view on money transfer activity, the tax demand could not be sustained. As the underlying demand failed, the related interest and penalties under sections 76, 77 and 78 also could not survive. The issue was resolved in favour of the assessee and against the Revenue. en-us Tue, 02 Dec 2014 00:00:00 +0530 Mon, 29 Jun 2015 06:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260993 Commission earned for money transfer services provided under an arrangement with a foreign service provider with no office in India was treated as export of service, so no service tax was payable. Applying the Larger Bench view on money transfer activity, the tax demand could not be sustained. As the underlying demand failed, the related interest and penalties under sections 76, 77 and 78 also could not survive. The issue was resolved in favour of the assessee and against the Revenue. Case-Laws Service Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260993