https://www.taxtmi.com/caselaws?id=772572 CESTAT Ahmedabad allowed the appeal, holding that service tax on commission amounts paid to foreign buyers and deducted in export invoices is not leviable. The tribunal found no written/verbal agreement between the appellant and foreign commission agents, with payments made directly to buyers as normal trade practice. Following precedent in Suryanarayanan Synthetics case, the tribunal ruled that without contract/agreement between Indian exporter and foreign service provider, service tax demand cannot be sustained. Extended limitation period was rejected as appellant disclosed all commission figures in documents without suppression. The impugned order was set aside. en-us Mon, 09 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772572 CESTAT Ahmedabad allowed the appeal, holding that service tax on commission amounts paid to foreign buyers and deducted in export invoices is not leviable. The tribunal found no written/verbal agreement between the appellant and foreign commission agents, with payments made directly to buyers as normal trade practice. Following precedent in Suryanarayanan Synthetics case, the tribunal ruled that without contract/agreement between Indian exporter and foreign service provider, service tax demand cannot be sustained. Extended limitation period was rejected as appellant disclosed all commission figures in documents without suppression. The impugned order was set aside. Case-Laws Service Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772572