Effective date of applicability of service on commission paid to overseas agent, Service Tax

[RAJESH KUMAR]

One of my client who is exporter of textile products receive a notice from the department regarding payment of service tax on "commission paid to overseas agents" w.e.f. 09.07.2004. I would like to know the date of liablity from when exporters are liable to pay service tax on "commission paid to overseas agents".

Posts / Replies

[Surender Gupta]

Ideally, this service is falling with in the purview of Import of Services under Section 66A of the Act. Section 66A of the Act came into force with effect from 18.4.2006. Therefore any demand prior to this date is not sustainable.