Foreign Commission Agent Services Pre-2006 Not Taxable; CESTAT Chennai Decision

The Appellate Tribunal CESTAT, Chennai upheld that services of a foreign-based commission agent before 18-4-2006 are not taxable under 'Business Auxiliary Services', citing precedents from Indian National Shipowners Association v. Union of India and Unitech Ltd. v. CST. The appeal was rejected.

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The Appellate Tribunal CESTAT, Chennai upheld the decision that services of foreign-based commission agent rendered before 18-4-2006 are not taxable under 'Business Auxiliary Services'. The decision was based on precedents from Indian National Shipowners Association v. Union of India and Unitech Ltd. v. CST. The appeal was rejected.

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