https://www.taxtmi.com/caselaws?id=333222 The Tribunal allowed the appeals, setting aside the denial of benefit under Notification No. 18/2009-ST for service tax on commission paid to an overseas agent. The appellant met the requirements of the notification, and the payment to the agent was within permissible limits. Additionally, the demand of service tax under the category of Manpower Recruitment Agency service for loading goods was rejected as the payment was based on work done, not labor provided. The Tribunal emphasized meeting substantive requirements over technical lapses for availing benefits under the notification. en-us Fri, 29 Jul 2016 00:00:00 +0530 Sat, 25 Feb 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333222 The Tribunal allowed the appeals, setting aside the denial of benefit under Notification No. 18/2009-ST for service tax on commission paid to an overseas agent. The appellant met the requirements of the notification, and the payment to the agent was within permissible limits. Additionally, the demand of service tax under the category of Manpower Recruitment Agency service for loading goods was rejected as the payment was based on work done, not labor provided. The Tribunal emphasized meeting substantive requirements over technical lapses for availing benefits under the notification. Case-Laws Service Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333222