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2018 (4) TMI 1240 - AT - Service TaxPenalty u/s 78 - commission paid to sales agents outside India - reverse charge mechanism - Held that: - the issue of taxation in respect of commission paid to foreign agents was the subject matter of litigation before various fora till the constitutional validity of section 66A of the Act was upheld with effect from 18.4.2006 - there was reasonable cause for the failure of the appellant to discharge tax liability and hence the provisions of section 80 of the Act will be attracted - penalty set aside - appeal allowed.
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