https://www.taxtmi.com/caselaws?id=358985 The tribunal confirmed the demand of service tax on a reverse charge basis for Foreign Agent Commission Services but set aside the penalty imposed under section 78 due to the unclear responsibility under section 66A, noting the absence of malafides. Similarly, the demand for commission received from foreign principals for promoting their products in India was confirmed, but penalties under section 78 were annulled based on established legal precedent that the activity falls under the Export of Services Rules, leading to the disposal of the appeal without penalty imposition. en-us Tue, 19 Dec 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358985 The tribunal confirmed the demand of service tax on a reverse charge basis for Foreign Agent Commission Services but set aside the penalty imposed under section 78 due to the unclear responsibility under section 66A, noting the absence of malafides. Similarly, the demand for commission received from foreign principals for promoting their products in India was confirmed, but penalties under section 78 were annulled based on established legal precedent that the activity falls under the Export of Services Rules, leading to the disposal of the appeal without penalty imposition. Case-Laws Service Tax Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358985