Service Tax Demand Overturned: Appellant Complies with Notification No. 18/2009-ST, Commission Below 1% FOB Value.

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....Commission paid to overseas agent - reverse charge - Benefit of Notification No. 18/2009-ST - appellant has complied with the condition of the notification - commission paid to the overseas commission agent is less than 1% of the FOB value of the exported goods - Demand of service tax set aside - AT....