https://www.taxtmi.com/caselaws?id=376169 The appellants, engaged in pharmaceutical exports, faced a dispute over service tax liability on commission agent services provided by overseas agents. The department demanded additional tax and imposed penalties under Sections 76 and 78. The appellants argued based on actual payments and procedural lapses. They also failed to comply with conditions for exemption under Notification No. 18/2009ST, leading to denial of the benefit. The Tribunal upheld penalties for confirmed tax amounts but waived penalties for one demand. Compliance with notification conditions was deemed substantive, emphasizing strict adherence. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 04 Mar 2019 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376169 The appellants, engaged in pharmaceutical exports, faced a dispute over service tax liability on commission agent services provided by overseas agents. The department demanded additional tax and imposed penalties under Sections 76 and 78. The appellants argued based on actual payments and procedural lapses. They also failed to comply with conditions for exemption under Notification No. 18/2009ST, leading to denial of the benefit. The Tribunal upheld penalties for confirmed tax amounts but waived penalties for one demand. Compliance with notification conditions was deemed substantive, emphasizing strict adherence. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376169