https://www.taxtmi.com/caselaws?id=359125 The Tribunal held that the appellant was liable for service tax under reverse charge basis for foreign commission agent service from 18.4.2006 based on legal precedents and Board's clarification, rejecting the demand for an extended period under Section 73 (1) proviso. Penalties under Section 78 and Section 77 were also set aside due to the contentious nature of the issue and legal interpretations provided. The appeal was partially allowed, emphasizing the importance of following established precedents and authorities' clarifications in tax matters to ensure clarity and consistency in applying tax laws and avoiding disputes and penalties for taxpayers. en-us Thu, 01 Feb 2018 00:00:00 +0530 Wed, 25 Apr 2018 05:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359125 The Tribunal held that the appellant was liable for service tax under reverse charge basis for foreign commission agent service from 18.4.2006 based on legal precedents and Board's clarification, rejecting the demand for an extended period under Section 73 (1) proviso. Penalties under Section 78 and Section 77 were also set aside due to the contentious nature of the issue and legal interpretations provided. The appeal was partially allowed, emphasizing the importance of following established precedents and authorities' clarifications in tax matters to ensure clarity and consistency in applying tax laws and avoiding disputes and penalties for taxpayers. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359125