2013 (5) TMI 506

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..... overseas commission agents situated abroad who do not have any office in India for procuring export orders during the period from 1.1.05 to February 2006. In the impugned order, the appeal filed by the respondents contesting the demand for service tax approximately of Rs.4 lakhs has been allowed and Revenue is in appeal against this decision. Nobody is present on behalf of the respondents and on t .....

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..... lity on the service receivers in respect of services received from service providers situated abroad who have offices in India prior to 18.4.06. 4. In view of the fact that Commissioner (Appeals) has relied upon the decision of the hon'ble Bombay High Court upheld by the Apex Court and also in view of the circular issued by the Board subsequently, the demand for service tax is not sustainable and .....

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