https://www.taxtmi.com/caselaws?id=75778 Service tax on commission paid to overseas commission agents was held not leviable for the period before section 66A of the Finance Act, 1994 came into force. The dispute concerned services rendered outside India during 1-1-2005 to 30-11-2005, and the reverse charge mechanism for foreign services applied only from 18-4-2006. Relying on existing judicial decisions, the tribunal treated the pre-section 66A levy as unsustainable and accepted the assessee's position. en-us Thu, 28 May 2009 00:00:00 +0530 Tue, 13 Oct 2015 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75778 Service tax on commission paid to overseas commission agents was held not leviable for the period before section 66A of the Finance Act, 1994 came into force. The dispute concerned services rendered outside India during 1-1-2005 to 30-11-2005, and the reverse charge mechanism for foreign services applied only from 18-4-2006. Relying on existing judicial decisions, the tribunal treated the pre-section 66A levy as unsustainable and accepted the assessee's position. Case-Laws Service Tax Thu, 28 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75778