2009 (5) TMI 372 - AT - Service Tax

Commission Agent- services received outside India- The appellant utilized the services of various overseas commission agents. Revenue proceeded against the appellant on the ground that the appellant are liable to discharge service tax on the amount paid by them to the service provider. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT Held that- reverse charge come w.e.f. 18.04.2006 while the period of dispute is from 01.01.2005 to 30.11.2005, thus allow the appeal.

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the appeal against the CCE (Appeals), Hyderabad-I regarding service tax on payments to overseas commission agents. The Tribunal ruled in favor of the appellant based on previous decisions and the introduction date of the reverse charge mechanism.