https://www.taxtmi.com/caselaws?id=396969 The Tribunal partially allowed the appeal, setting aside the penalty imposed on the assessee for non-payment of service tax on commission amount paid outside India. Emphasizing the absence of wilful suppression or fraud, the Tribunal considered the revenue-neutral stance due to the tax amount's utilization in exporting goods. Referring to legal precedents, it waived the penalty under Sections 76 and 78, invoking Section 80 of the Finance Act, 1994, due to reasonable cause for the non-payment of service tax on imported services. en-us Thu, 14 Nov 2019 00:00:00 +0530 Tue, 28 Jul 2020 14:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396969 The Tribunal partially allowed the appeal, setting aside the penalty imposed on the assessee for non-payment of service tax on commission amount paid outside India. Emphasizing the absence of wilful suppression or fraud, the Tribunal considered the revenue-neutral stance due to the tax amount's utilization in exporting goods. Referring to legal precedents, it waived the penalty under Sections 76 and 78, invoking Section 80 of the Finance Act, 1994, due to reasonable cause for the non-payment of service tax on imported services. Case-Laws Service Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396969