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    <title>2016 (12) TMI 287 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant for non-payment of service tax on reverse charge basis for foreign commission agent services. The Tribunal directed further examination of records to verify the payment of the balance service tax amount, considering the appellant&#039;s utilization of Cenvat credit and the revenue-neutral situation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=335642</link>
      <description>The Tribunal set aside the penalty imposed on the appellant for non-payment of service tax on reverse charge basis for foreign commission agent services. The Tribunal directed further examination of records to verify the payment of the balance service tax amount, considering the appellant&#039;s utilization of Cenvat credit and the revenue-neutral situation.</description>
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