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TMI Blog2017 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 - with regard to royalty paid to foreign agents and the period involved in this case stands fully covered by the judgement whereas in ST/29/2009 few days will be beyond the period as stated in the judgement cited supra i.e from 18. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission to foreign agents for arranging sale of their goods. The department was of the view that the appellants were liable to pay service tax on the commission paid by them under the category of Business Auxiliary Service under reverse charge mechanism. In Appeal ST/29/2009, the period involved is 01.01.2005 to 30.04.2006 and in ST/30/2009, the period involved is 1.1.2005 to 28.2.2006. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. The issue whether the appellants are liable to pay service tax on the commission paid to foreign agents is settled by the judgement relied upon by learned counsel for the appellant. In ST/30/2009, the issue is with regard to royalty paid to foreign agents and the period involved in this case stands fully covered by the judgement whereas in ST/29/2009 few days will be beyond the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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