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2018 (7) TMI 1115 - AT - Service TaxExemption for commission paid to foreign agents - benefit of N/N. 42/2012-ST dated 29/06/2012 - case of Revenue is that Since, the respondent has not complied with the conditions of N/N. 42/2012-ST, they are liable to pay service tax - Held that:- In the case at hand the respondent has availed the services of foreign agents who procured Orders for export of goods and the respondent exported goods through proper channel. While exporting the goods, ARE-1 & Shipping Bill were issued & the Shipping Bill as well as Form SDF filed to Customs, mentions commission paid to foreign agents, thus condition No. 1 & 3 of N/N. 42/2012-ST are satisfied - benefit of notification cannot be denied - appeal dismissed - decided against Revenue.
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