https://www.taxtmi.com/caselaws?id=330860 The tribunal ruled in favor of the appellant in an appeal against the imposition of a penalty under Section 78 of the Finance Act, 1994 for failure to pay service tax under the reverse charge mechanism on services received from foreign commission agents. The tribunal found that the appellant, who received services from foreign commission agents, was not liable for service tax under the reverse charge mechanism as they were not providing services themselves. Consequently, the penalty was set aside, and the appeal was allowed in favor of the appellant. en-us Wed, 04 May 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330860 The tribunal ruled in favor of the appellant in an appeal against the imposition of a penalty under Section 78 of the Finance Act, 1994 for failure to pay service tax under the reverse charge mechanism on services received from foreign commission agents. The tribunal found that the appellant, who received services from foreign commission agents, was not liable for service tax under the reverse charge mechanism as they were not providing services themselves. Consequently, the penalty was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330860