Effective date of applicability of service on commission paid to overseas agent

[JOSHIL JAIN]

One of my client who is exporter of textile products receive a notice from the department regarding payment of service tax on "commission paid to overseas agents" w.e.f. 09.07.2004. I would like to know the date of liablity from when exporters are liable to pay service tax on "commission paid to overseas agents".

AI Summary

Import of services: commission to overseas agents taxable only from the statutory commencement of the provision.
Commission paid to overseas agents is characterised as an import of services and thus taxable only when the statutory provision recognising import of services is in force; demands predating that statutory commencement are unsustainable.