https://www.taxtmi.com/caselaws?id=370869 The Tribunal allowed the appeal regarding the applicability of Service Tax on commission paid to overseas agencies for selling goods in the overseas market. The judgment emphasized that procedural lapses should be condoned, distinguishing them from substantive non-compliance with exemption conditions. The appellant's case was considered to involve procedural oversight, leading to the ruling in favor of the appellant and highlighting the significance of differentiating between procedural irregularities and substantive non-compliance with exemption conditions. en-us Mon, 30 Jul 2018 00:00:00 +0530 Sat, 15 Dec 2018 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370869 The Tribunal allowed the appeal regarding the applicability of Service Tax on commission paid to overseas agencies for selling goods in the overseas market. The judgment emphasized that procedural lapses should be condoned, distinguishing them from substantive non-compliance with exemption conditions. The appellant's case was considered to involve procedural oversight, leading to the ruling in favor of the appellant and highlighting the significance of differentiating between procedural irregularities and substantive non-compliance with exemption conditions. Case-Laws Service Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370869