https://www.taxtmi.com/caselaws?id=289215 The Tribunal allowed the appeal, determining that the services provided by the appellant qualified as export of services under the Export of Services Rules, 2005. Consequently, the service tax demand on the commission earned for services provided in India was deemed not payable. The penalties imposed under Sections 77 and 78 of the Finance Act, 1994, were also negated due to the services falling under the export category. The Tribunal upheld the penalties under Section 76 but dismissed the demand for service tax, providing a comprehensive legal analysis in this case. en-us Wed, 19 Jun 2019 00:00:00 +0530 Tue, 21 Jul 2020 08:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289215 The Tribunal allowed the appeal, determining that the services provided by the appellant qualified as export of services under the Export of Services Rules, 2005. Consequently, the service tax demand on the commission earned for services provided in India was deemed not payable. The penalties imposed under Sections 77 and 78 of the Finance Act, 1994, were also negated due to the services falling under the export category. The Tribunal upheld the penalties under Section 76 but dismissed the demand for service tax, providing a comprehensive legal analysis in this case. Case-Laws Service Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289215