https://www.taxtmi.com/caselaws?id=387719 The Tribunal found that the appellants, manufacturers of readymade garments, were entitled to an exemption under Notification No.18/09-ST for service tax on commission amounts paid to foreign based commission agents. The Tribunal held that the penalty imposed on the appellants was unwarranted as they had not acted with mala fide intentions and would have been eligible for the exemption if claimed. Therefore, the penalty was set aside, and the appeal was allowed in favor of the appellants. en-us Mon, 17 Jun 2019 00:00:00 +0530 Wed, 30 Oct 2019 14:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387719 The Tribunal found that the appellants, manufacturers of readymade garments, were entitled to an exemption under Notification No.18/09-ST for service tax on commission amounts paid to foreign based commission agents. The Tribunal held that the penalty imposed on the appellants was unwarranted as they had not acted with mala fide intentions and would have been eligible for the exemption if claimed. Therefore, the penalty was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387719