2012 (4) TMI 55 - AT - Service Tax

Overseas commission agent services received Business Auxillary Services - services provided being before 18.04.2006 - Held that - Liability under Finance Act 1994 for availing service of foreign agents arise after 18.04.2006 following Apex Court decision in case of Indian National Shipowners Association v. Union of India (2010 - TMI - 78723 - Supreme Court of India) - Decided in favor of assessee

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the decision in Indian National Shipowners Association vs. Union of India, stating that liability for services provided by an overseas commission agent before 18.04.2006 does not arise. The Revenue's appeal was dismissed as per the Apex Court decision.