https://www.taxtmi.com/caselaws?id=381752 The tribunal ruled in favor of the appellant on all three issues. The commission income claimed as export of service was deemed not taxable as it involved services provided from India to a client in China with consideration in convertible foreign exchange. Similarly, the commission income related to textile processing was exempted under Notification No. 14/2004-ST. Regarding the imposition of penalties under Section 76 and 78 of the Finance Act, 1994, the tribunal set aside the penalty under Section 76 and reduced the penalty under Section 78 to 25%, provided the specified payments are made within one month from the order date. 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 The tribunal ruled in favor of the appellant on all three issues. The commission income claimed as export of service was deemed not taxable as it involved services provided from India to a client in China with consideration in convertible foreign exchange. Similarly, the commission income related to textile processing was exempted under Notification No. 14/2004-ST. Regarding the imposition of penalties under Section 76 and 78 of the Finance Act, 1994, the tribunal set aside the penalty under Section 76 and reduced the penalty under Section 78 to 25%, provided the specified payments are made within one month from the order date. Case-Laws Service Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381752