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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
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• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Service Tax

        2008 (12) TMI 96 - AT - Service Tax

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        Service tax on foreign commission agent services arose only from 16-6-2005; pre-amendment demands were unsustainable. Service tax on services received from a commission agent located outside India was held to arise only from 16-6-2005, when the Explanation below Section ...
                        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.

                            Service tax on foreign commission agent services arose only from 16-6-2005; pre-amendment demands were unsustainable.

                            Service tax on services received from a commission agent located outside India was held to arise only from 16-6-2005, when the Explanation below Section 65(105) was inserted into the Finance Act, 1994. For periods before that date, the recipient's liability did not arise under the stated provision, so demands confined to the pre-16-6-2005 period were unsustainable and the appeal was allowed in favour of the assessee.


                            Issues: Whether service tax was payable by the recipient on services received from a commission agent located outside India for the period prior to 16-6-2005.

                            Analysis: The liability on the recipient of services provided by a non-resident or from outside India was held to arise only from 16-6-2005, when the Explanation below Section 65(105) was inserted by the Finance Act, 1994. Since the demands in the appeal related entirely to a prior period, they could not be sustained.

                            Conclusion: The demand of service tax for the period prior to 16-6-2005 was not sustainable and the appeal was allowed in favour of the assessee.

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