Foreign agent services not taxable pre-2006. Appellate Tribunal rules in favor.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, holding that the liability for utilizing services of foreign agents before 18.04.2006 was not subject to taxation for the period from 13.07.2004 to 31.03.2005. The appeal was allowed.

---

---

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, stating that the liability for availing services of foreign agents before 18.04.2006 was not taxable. The period involved was 13.07.2004 to 31.03.2005, and the appeal was allowed. (2012 (4) TMI 107 - CESTAT, NEW DELHI)

---