https://www.taxtmi.com/caselaws?id=32288 The Appellate Tribunal CESTAT, New Delhi granted waiver of tax and penalty to the applicant, totaling Rs. 1,55,506. The tribunal determined that the payment to the overseas commission agent did not qualify as an input service, resulting in the waiver. Additionally, the stay application was approved. en-us Mon, 15 Dec 2008 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32288 The Appellate Tribunal CESTAT, New Delhi granted waiver of tax and penalty to the applicant, totaling Rs. 1,55,506. The tribunal determined that the payment to the overseas commission agent did not qualify as an input service, resulting in the waiver. Additionally, the stay application was approved. Case-Laws Service Tax Mon, 15 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32288