https://www.taxtmi.com/caselaws?id=194981 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a manufacturing entity, in a case concerning the liability of Service Tax on a reverse charge basis for services received from a Commission Agent outside India. The Tribunal set aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, and granted the appellant the benefit under Section 73(3). The decision was based on the appellant's prompt payment upon notification, proper recording of transactions, and the impact of factory management changes during an amalgamation process. en-us Mon, 29 Jun 2015 00:00:00 +0530 Tue, 10 Oct 2017 07:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194981 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, a manufacturing entity, in a case concerning the liability of Service Tax on a reverse charge basis for services received from a Commission Agent outside India. The Tribunal set aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, and granted the appellant the benefit under Section 73(3). The decision was based on the appellant's prompt payment upon notification, proper recording of transactions, and the impact of factory management changes during an amalgamation process. Case-Laws Service Tax Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194981