https://www.taxtmi.com/caselaws?id=783223 CESTAT held that service tax under reverse charge was not payable on services of foreign commission agents availed by the appellant for the period April 2014 to June 2017, as the services related to export of goods and were exempt under Notification No. 18/2009-ST read with POPS, 2012; consequential interest and penalties were set aside. On commission received from foreign clients for promoting their goods in India, the Tribunal held no tax was leviable on commission for April-September 2014, but upheld liability for commission from 01.10.2014 to June 2017, subject to verification. The matter was remanded to confirm correctness of tax and interest payments; penalty under Section 76 was quashed. en-us Tue, 09 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783223 CESTAT held that service tax under reverse charge was not payable on services of foreign commission agents availed by the appellant for the period April 2014 to June 2017, as the services related to export of goods and were exempt under Notification No. 18/2009-ST read with POPS, 2012; consequential interest and penalties were set aside. On commission received from foreign clients for promoting their goods in India, the Tribunal held no tax was leviable on commission for April-September 2014, but upheld liability for commission from 01.10.2014 to June 2017, subject to verification. The matter was remanded to confirm correctness of tax and interest payments; penalty under Section 76 was quashed. Case-Laws Service Tax Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783223