2010 (6) TMI 296 - AT - Service Tax

Commission paid to agents outside India from 12-8-2004 to 16-4-2006 - Held that - tax is leviable on such services only with the introduction of section 66A on 18-4-2006

Summary

The Appellate Tribunal CESTAT, Chennai ruled that service tax is not payable on commission paid to agents outside India before 17-4-2006, based on decisions by the Bombay High Court and the Apex Court. The appeal was rejected.