2010 (8) TMI 46 - HC - Service Tax

Import of Service - Whether service tax on the overseas commission on account of service rendered by the foreign based commission agent is not leviable on the recipient of service w.e.f. 16.8.2002? Held that- in the light of the various decisions, the service rendered being prior to addition of section 66A of the Act, providing for taxability of amount received from services outside India. Thus the view taken by the Tribunal that the said amount not excisable upheld.

Summary

The Punjab and Haryana High Court dismissed the revenue's appeal under the Central Excise Act, 1944 against a tribunal's order regarding service tax on overseas commission. The court upheld the tribunal's decision based on precedents and ruled that the service tax was not leviable on the recipient of service.