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    <title>2020 (12) TMI 701 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant&#039;s services to foreign companies qualified as export of services under the Export of Service Rules 2005, as they were provided from India and used outside India. The demand for service tax on commission received from foreign companies was deemed unsustainable. Regarding the service tax demand on commission paid to foreign agents, the Tribunal directed the Commissioner to re-examine the issue, allowing the appellant to submit representations and supporting documents. The Commissioner&#039;s order was set aside in part, and the appeal was partly allowed.</description>
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    <pubDate>Thu, 17 Dec 2020 00:00:00 +0530</pubDate>
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      <title>2020 (12) TMI 701 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=401902</link>
      <description>The Tribunal held that the appellant&#039;s services to foreign companies qualified as export of services under the Export of Service Rules 2005, as they were provided from India and used outside India. The demand for service tax on commission received from foreign companies was deemed unsustainable. Regarding the service tax demand on commission paid to foreign agents, the Tribunal directed the Commissioner to re-examine the issue, allowing the appellant to submit representations and supporting documents. The Commissioner&#039;s order was set aside in part, and the appeal was partly allowed.</description>
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      <pubDate>Thu, 17 Dec 2020 00:00:00 +0530</pubDate>
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