No service tax on agent commissions paid outside India before 17-4-2006. Precedents applied. Appeal dismissed.

The Appellate Tribunal CESTAT, Chennai held that service tax is not payable on commission to agents outside India before 17-4-2006, following precedents from the Bombay High Court and the Apex Court. The appeal was dismissed.

---

---

The Appellate Tribunal CESTAT, Chennai ruled that service tax is not payable on commission paid to agents outside India before 17-4-2006, based on decisions by the Bombay High Court and the Apex Court. The appeal was rejected.

---