https://www.taxtmi.com/caselaws?id=779466 CESTAT Kolkata allowed the appeal, setting aside the impugned demand. The Tribunal held that commission paid to overseas agents constituted business auxiliary services incidental to export and qualified for exemption, and that any service tax under reverse charge would be revenue neutral because it could be availed as CENVAT credit. Since the appellant was registered and the demand was quantified from balance-sheet figures, there was no suppression with intent to evade; consequently the portion of the confirmed demand beyond the normal limitation period was set aside. en-us Fri, 26 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779466 CESTAT Kolkata allowed the appeal, setting aside the impugned demand. The Tribunal held that commission paid to overseas agents constituted business auxiliary services incidental to export and qualified for exemption, and that any service tax under reverse charge would be revenue neutral because it could be availed as CENVAT credit. Since the appellant was registered and the demand was quantified from balance-sheet figures, there was no suppression with intent to evade; consequently the portion of the confirmed demand beyond the normal limitation period was set aside. Case-Laws Service Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779466