https://www.taxtmi.com/caselaws?id=447325 Commission paid to foreign agents for procuring export orders was treated as taxable under reverse charge because the services, though performed abroad, were received for the benefit of the recipient's Indian business under Section 66A of the Finance Act, 1994. The service location outside India did not prevent taxability where the recipient and business were in India. However, the extended period of limitation was held unavailable because the record showed continuing correspondence and prior dispute on the same transaction, indicating no suppression of material facts. Penalties based on the extended allegation were therefore unsustainable, and the demand survived only for the normal limitation period. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447325 Commission paid to foreign agents for procuring export orders was treated as taxable under reverse charge because the services, though performed abroad, were received for the benefit of the recipient's Indian business under Section 66A of the Finance Act, 1994. The service location outside India did not prevent taxability where the recipient and business were in India. However, the extended period of limitation was held unavailable because the record showed continuing correspondence and prior dispute on the same transaction, indicating no suppression of material facts. Penalties based on the extended allegation were therefore unsustainable, and the demand survived only for the normal limitation period. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447325