https://www.taxtmi.com/caselaws?id=352696 The Tribunal set aside the service tax demand and related penalties on commission received under Business Auxiliary Service, as it qualified as an export of service. The matter of service tax on commercial training and coaching received in Japan was remanded for re-examination. The demand for manpower recruitment service was dropped, concluding that no such service was provided. The demand for consultancy services was upheld but penalty dropped due to revenue neutrality. The demand for technical consultancy fee was not considered. The appeal was disposed of accordingly on 14.12.2017. en-us Thu, 14 Dec 2017 00:00:00 +0530 Sat, 30 Dec 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352696 The Tribunal set aside the service tax demand and related penalties on commission received under Business Auxiliary Service, as it qualified as an export of service. The matter of service tax on commercial training and coaching received in Japan was remanded for re-examination. The demand for manpower recruitment service was dropped, concluding that no such service was provided. The demand for consultancy services was upheld but penalty dropped due to revenue neutrality. The demand for technical consultancy fee was not considered. The appeal was disposed of accordingly on 14.12.2017. Case-Laws Service Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352696