https://www.taxtmi.com/caselaws?id=789456 Exemption under Notification No. 42/2012-Service Tax could not be denied where the exporter established export of goods, realisation of export proceeds, payment of commission to the foreign agent, and production of supporting declarations and records. The documentary evidence included Chartered Accountant certification, EXP3, original invoices, bank advices, and the agreement with the overseas commission agent. The compliance requirements relied on were treated as procedural, and substantial compliance with the substantive conditions for exemption was found. Minor procedural lapses were therefore held insufficient to defeat the exemption, and the benefit was admissible to the assessee. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 16:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789456 Exemption under Notification No. 42/2012-Service Tax could not be denied where the exporter established export of goods, realisation of export proceeds, payment of commission to the foreign agent, and production of supporting declarations and records. The documentary evidence included Chartered Accountant certification, EXP3, original invoices, bank advices, and the agreement with the overseas commission agent. The compliance requirements relied on were treated as procedural, and substantial compliance with the substantive conditions for exemption was found. Minor procedural lapses were therefore held insufficient to defeat the exemption, and the benefit was admissible to the assessee. Case-Laws Service Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789456