CESTAT rules service tax not applicable on foreign agents' commissions before 18.4.06

The Appellate Tribunal CESTAT NEW DELHI rejected applications concerning service tax on commissions paid to foreign agents for securing orders from overseas buyers. The Tribunal held that service tax is not applicable before 18.4.06 for these activities, based on a prior decision. The applications were dismissed.

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The Appellate Tribunal CESTAT NEW DELHI rejected applications regarding service tax on commission paid to foreign agents for procuring orders from overseas buyers. The Tribunal cited a previous decision and ruled that service tax is not payable before 18.4.06 on such activities. The applications were rejected.

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