https://www.taxtmi.com/caselaws?id=340290 The Tribunal ruled in favor of the Revenue, holding that the respondent is not liable to pay service tax on "Commission Income" received from foreign affiliates due to the nature of export of service. Additionally, the Tribunal determined that the respondent must reverse the proportionate cenvat credit availed on common input services attributable to trading activities, emphasizing the need for maintaining separate accounts for claiming credit on input services related to taxable output services. The appeal was allowed in part for the reversal of cenvat credit for the normal period along with applicable interest. en-us Fri, 17 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340290 The Tribunal ruled in favor of the Revenue, holding that the respondent is not liable to pay service tax on "Commission Income" received from foreign affiliates due to the nature of export of service. Additionally, the Tribunal determined that the respondent must reverse the proportionate cenvat credit availed on common input services attributable to trading activities, emphasizing the need for maintaining separate accounts for claiming credit on input services related to taxable output services. The appeal was allowed in part for the reversal of cenvat credit for the normal period along with applicable interest. Case-Laws Service Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340290