https://www.taxtmi.com/caselaws?id=382957 The tribunal ruled in favor of the appellant in a tax dispute regarding the taxability of sales commission paid to an overseas Sales Commission Agent under the reverse charge mechanism. The tribunal held that the demand for the extended period was not sustainable, as the appellant was entitled to Cenvat credit for the service tax paid on the commission, resulting in no financial gain and no malafide intention in non-payment of service tax. Penalties under Section 78 and Section 76 were set aside, and the appeal was partly allowed with the demand for the normal period maintained. en-us Thu, 04 Jul 2019 00:00:00 +0530 Fri, 12 Jul 2019 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382957 The tribunal ruled in favor of the appellant in a tax dispute regarding the taxability of sales commission paid to an overseas Sales Commission Agent under the reverse charge mechanism. The tribunal held that the demand for the extended period was not sustainable, as the appellant was entitled to Cenvat credit for the service tax paid on the commission, resulting in no financial gain and no malafide intention in non-payment of service tax. Penalties under Section 78 and Section 76 were set aside, and the appeal was partly allowed with the demand for the normal period maintained. Case-Laws Service Tax Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382957