2008 (11) TMI 29 - AT - Service Tax

Respondents paid commission to their foreign based commission agent for procuring orders from overseas buyers. Service tax was demanded on such commission - Commissioner (Appeals) has passed the order following the decision of the Tribunal in the case of Foster Wheeler Energy Ltd. wherein it has been held that service tax is not payable prior to 18.4.06 on such activities. In view of that, we do not find any reason for stay of operation of the impugned orders

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected applications regarding service tax on commission paid to foreign agents for procuring orders from overseas buyers. The Tribunal cited a previous decision and ruled that service tax is not payable before 18.4.06 on such activities. The applications were rejected.