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2012 (9) TMI 238 - AT - Service TaxNon payment of service tax on commission paid to the agent located outside India - invoking reverse charge mechanism - Held that:- As the appellant has paid service tax after issuance of the SCN the assessee's are liable to get the refund as the appellants are exporter, if they have paid the service tax they will get service tax paid by them by way of refund creating a situation of revenue-neutrality - invoking the provisions of Section 80 and waive penalty under Section 76 against the appellant is thus warranted - in favour of assessee.
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