https://www.taxtmi.com/caselaws?id=796980 Substantive compliance with exemption conditions prevails over delayed filing of EXP-3 returns and alleged documentary deficiencies where returns were filed, supporting documents were available, and a composite declaration certificate covered the shipping bills. Procedural delay alone does not defeat exemption entitlement. Service tax on commission connected with disputed shipping bills requires evidence that the commission was actually paid; without that evidentiary basis, the tax demand, consequential interest, and penalties cannot be sustained. en-us Thu, 30 Jul 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796980 Substantive compliance with exemption conditions prevails over delayed filing of EXP-3 returns and alleged documentary deficiencies where returns were filed, supporting documents were available, and a composite declaration certificate covered the shipping bills. Procedural delay alone does not defeat exemption entitlement. Service tax on commission connected with disputed shipping bills requires evidence that the commission was actually paid; without that evidentiary basis, the tax demand, consequential interest, and penalties cannot be sustained. Case-Laws Service Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796980