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2018 (4) TMI 1096 - CESTAT CHENNAIPenalty u/s 78 - intent to evade not present - revenue neutral situation - Foreign Agent Commission Services received in India - Held that: - Apart from the fact that the entire situation was revenue neutral, we find lack of evidence to reflect upon the appellant's malafides - penalty set aside. Demand of service tax with penalty - commission received from foreign principals, for promoting their products in India - Held that: - Tribunal's decision in the case of M/s. Gap International Sourcing (India) Pvt. Ltd. Vs Commissioner of Service Tax, Delhi [2014 (3) TMI 696 - CESTAT NEW DELHI] lays down that the said activity would get covered under the Export of Services Rules - demand with penalty set aside. Appeal allowed - decided in favor of appellant.
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