2008 (5) TMI 77 - AT - Service Tax

Commission paid to a commission agent who reportedly rendered the services from a foreign country import of services - Service tax on such services rendered by a person placed outside India is payable by the service recipient only w.e.f. 18-4-2006 after insertion of Section 66A - sum of Rs. 2,81,664/- out of disputed amount of Rs. 6.5 lacs stands deposited. Accordingly, we waive pre-deposit of the balance amount of duty, interest and penalties - Stay petition is allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the stay petition in the case involving a service tax demand of Rs. 6,55,709 related to commission paid to a commission agent from a foreign country. The Tribunal considered the Service tax liability of services rendered by a person outside India and waived pre-deposit of the balance amount until the appeal's disposal. The decision was pronounced in the open court.