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2019 (10) TMI 1203 - AT - Service TaxImposition of penalty - service tax along with interest paid before issuance of SCN - service of commission from foreign based commission agents - reverse charge mechanism - N/N. 18/09-ST - HELD THAT:- Admittedly the commission paid to the foreign based agent was exempted if the same is less than 1% of the FOB value of the goods. However there were other procedural conditions also, subject to satisfaction of which the said exemption was to be extended. As such, in case the appellant would have claimed the benefit of the Notification in question they would have been entitled to the benefit of the same. The appellant cannot be said to be guilty of mala fide so as to invoke penal provisions against them - appeal allowed - decided in favour of appellant.
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