https://www.taxtmi.com/caselaws?id=418110 The tribunal concluded that the appellant was not liable to pay service tax on the commission shown in the export invoices. The deductions were considered trade discounts given to foreign buyers, not payments to commission agents. As no service provider or consideration for commission agent services was found, the tribunal set aside the demand for service tax, penalties, and interest. The appeal was allowed with consequential relief, aligning with precedents that such deductions are not taxable under the relevant provisions. en-us Mon, 07 Feb 2022 00:00:00 +0530 Wed, 09 Feb 2022 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418110 The tribunal concluded that the appellant was not liable to pay service tax on the commission shown in the export invoices. The deductions were considered trade discounts given to foreign buyers, not payments to commission agents. As no service provider or consideration for commission agent services was found, the tribunal set aside the demand for service tax, penalties, and interest. The appeal was allowed with consequential relief, aligning with precedents that such deductions are not taxable under the relevant provisions. Case-Laws Service Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418110