9911796707
TMI Blog2017 (10) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.2004 to 31.12.2006 - Held that: - the issue is decided in the case of INDIAN NATIONAL SHIPOWNERS ASSOCIATION Versus UNION OF INDIA [2008 (12) TMI 41 - BOMBAY HIGH COURT], where it was held that Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service - the demand for the period prior to 18.4.2006 is not sustainable and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding service tax under the category of Business Auxiliary Service on the commission paid by the appellant to its overseas agents for the period 9.7.2004 to 31.12.2006. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. 2. On behalf of the appellant, learned counsel Ms. D. Naveena submitted that the issue whether service tax is leviabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for services provided in relation to textile processors cannot be sustained. 3. Learned AR Shri R. Subramaniayam reiterated the findings in the impugned order. 4. Heard both sides. 5. The period involved is 9.7.2004 to 31.12.2006. The demand is for service tax on the commission paid to foreign agents under reverse charge mechanism. Whether such levy of service tax is sustainable or not has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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