https://www.taxtmi.com/caselaws?id=392123 Commission received from money exchange houses abroad was treated as consideration for services rendered to foreign recipients outside India, and therefore as export of service not liable to service tax under the law then in force. Service charges paid to foreign banks and MasterCard International were treated as import of service, with reverse charge liability arising only from 18.4.2006; no tax was payable for the prior period. The document also states that, because the short payment was not deliberate and intent to evade was absent, the extended period of limitation and penalties were not invocable. en-us Tue, 11 Feb 2020 00:00:00 +0530 Fri, 14 Feb 2020 09:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392123 Commission received from money exchange houses abroad was treated as consideration for services rendered to foreign recipients outside India, and therefore as export of service not liable to service tax under the law then in force. Service charges paid to foreign banks and MasterCard International were treated as import of service, with reverse charge liability arising only from 18.4.2006; no tax was payable for the prior period. The document also states that, because the short payment was not deliberate and intent to evade was absent, the extended period of limitation and penalties were not invocable. Case-Laws Service Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392123