https://www.taxtmi.com/caselaws?id=381752 Commission for Business Auxiliary Service provided to a China-based client was treated as export of service because the consideration was received in convertible foreign exchange, so the demand was not taxable. Commission linked to textile processing was covered by the relevant exemption notification, making that demand unsustainable. For the balance tax already paid with interest, simultaneous penalties under Sections 76 and 78 were considered impermissible, and the assessee was entitled to the option of reduced penalty at 25% on timely compliance. The tax demand was deleted and penalty relief was granted accordingly. en-us Mon, 25 Feb 2019 00:00:00 +0530 Tue, 18 Jun 2019 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381752 Commission for Business Auxiliary Service provided to a China-based client was treated as export of service because the consideration was received in convertible foreign exchange, so the demand was not taxable. Commission linked to textile processing was covered by the relevant exemption notification, making that demand unsustainable. For the balance tax already paid with interest, simultaneous penalties under Sections 76 and 78 were considered impermissible, and the assessee was entitled to the option of reduced penalty at 25% on timely compliance. The tax demand was deleted and penalty relief was granted accordingly. Case-Laws Service Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381752