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        Service Tax

        2012 (4) TMI 55 - AT - Service Tax

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        Overseas Commission Agent Liability Pre-2006 Dismissed by CESTAT The Appellate Tribunal CESTAT, New Delhi upheld the decision in Indian National Shipowners Association vs. Union of India, stating that liability for ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Overseas Commission Agent Liability Pre-2006 Dismissed by CESTAT

                              The Appellate Tribunal CESTAT, New Delhi upheld the decision in Indian National Shipowners Association vs. Union of India, stating that liability for services provided by an overseas commission agent before 18.04.2006 does not arise. The Revenue's appeal was dismissed as per the Apex Court decision.


                              The Appellate Tribunal CESTAT, New Delhi upheld the decision in Indian National Shipowners Association vs. Union of India, stating that liability for services provided by an overseas commission agent before 18.04.2006 does not arise. The Revenue's appeal was dismissed as per the Apex Court decision.
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