https://www.taxtmi.com/caselaws?id=373399 The Tribunal upheld the decision of the lower authorities, confirming the demand for Service Tax on the commission received by the appellant from Indian exporters for selling sea foods to overseas buyers. The Tribunal found that the appellant's services fell under Business Auxiliary Service as defined in the Finance Act, 1994, based on evidence showing payments from local exporters and non-registration for Service Tax. The appeal was dismissed, and penalties were upheld due to non-disclosure and non-registration for Service Tax, despite the appellant's arguments and cited case laws being deemed inapplicable. en-us Wed, 11 Jul 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373399 The Tribunal upheld the decision of the lower authorities, confirming the demand for Service Tax on the commission received by the appellant from Indian exporters for selling sea foods to overseas buyers. The Tribunal found that the appellant's services fell under Business Auxiliary Service as defined in the Finance Act, 1994, based on evidence showing payments from local exporters and non-registration for Service Tax. The appeal was dismissed, and penalties were upheld due to non-disclosure and non-registration for Service Tax, despite the appellant's arguments and cited case laws being deemed inapplicable. Case-Laws Service Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373399