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<h1>Appellate tribunal rules no service tax before 16-6-2005</h1> <h3>Rubamin Laboratories Ltd. Versus Commissioner of Central Excise, Vadodara</h3> Rubamin Laboratories Ltd. Versus Commissioner of Central Excise, Vadodara - [2009] 19 STT 311 (AHD. - CESTAT) The appellate tribunal ruled that the appellants are not liable to pay service tax on services received from a commission agent located abroad before 16-6-2005. Citing relevant judgments, the tribunal allowed the appeal, stating that the demands raised for the period before 16-6-2005 cannot be sustained.