https://www.taxtmi.com/caselaws?id=1552 The Tribunal upheld the demand for service tax on "Overriding Commission" received by the appellants, ruling that the services were provided in India and payments were received in Indian currency, making them liable for service tax. The claim of export of service and applicability of a specific notification were rejected. The Tribunal invoked the extended period of limitation due to suppression of facts, upholding the service tax demand with reduced penalties under the Finance Act, 1994. The appeal was dismissed with modifications to the penalties imposed. en-us Fri, 20 Apr 2007 00:00:00 +0530 Mon, 10 Mar 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1552 The Tribunal upheld the demand for service tax on "Overriding Commission" received by the appellants, ruling that the services were provided in India and payments were received in Indian currency, making them liable for service tax. The claim of export of service and applicability of a specific notification were rejected. The Tribunal invoked the extended period of limitation due to suppression of facts, upholding the service tax demand with reduced penalties under the Finance Act, 1994. The appeal was dismissed with modifications to the penalties imposed. Case-Laws Service Tax Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1552