Foreign Agent Commission for Tobacco Sales Abroad Taxable Under Reverse Charge: Rule 2(1)(d)(iv) Service Tax Rules.

BAS - Commission paid foreign agents - foreign agent acted as an agent outside India in relation to sale of the processed tobacco - liable to service tax, the liability thereof being on the appellant-assessee under reverse charge mechanism in terms of Rule 2(1)(d)(iv) of the Service Tax Rules - AT .....

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