https://www.taxtmi.com/caselaws?id=755093 CESTAT Ahmedabad allowed the appeal regarding service tax on reverse charge for commission paid to foreign agents. The appellant had paid service tax with interest prior to SCN issuance for 2011-12 to 2014-15, with services disclosed in ST-3 returns. The tribunal held that once duty and interest are paid during audit before SCN issuance, no penalty can be imposed. Payment of duty with interest removes delay and demonstrates bonafide conduct, eliminating grounds for penalization. en-us Thu, 04 Jul 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755093 CESTAT Ahmedabad allowed the appeal regarding service tax on reverse charge for commission paid to foreign agents. The appellant had paid service tax with interest prior to SCN issuance for 2011-12 to 2014-15, with services disclosed in ST-3 returns. The tribunal held that once duty and interest are paid during audit before SCN issuance, no penalty can be imposed. Payment of duty with interest removes delay and demonstrates bonafide conduct, eliminating grounds for penalization. Case-Laws Service Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755093