2013 (5) TMI 506

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..... 4.06. - decided in favor of assessee. - Appeal No.ST/299/10 - - - Dated:- 23-4-2012 - MR. B.S.V. MURTHY, J. For the Appellant: Shri R. Nagar, A.R. JUDGEMENT Per: Mr. B.S.V. Murthy; The issue involved in this case is liability of the appellant to pay service tax on services received from overseas commission agents situated abroad who do not have any office in India for procuring .....

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..... rovider abroad who does not have an office in India is not sustainable prior to 18.4.06. The Commissioner (Appeals) also has observed that this decision has been upheld by the Apex Court. Subsequently, the CBEC also has issued a circular informing the field formations that there would be no service tax liability on the service receivers in respect of services received from service providers situat .....

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