https://www.taxtmi.com/caselaws?id=75853 Service tax was not payable on commission paid to foreign agents for procuring export orders during the relevant period, as the agents were located outside India and the applicable precedents held that, before 18-04-2006, the recipient was not liable to tax on such services received from abroad. The Tribunal followed that settled position and rejected the demand, with consequential penalties also not sustainable. The issue was therefore decided in favour of the assessee, and the service tax demand and penalties were set aside. en-us Tue, 15 Sep 2009 00:00:00 +0530 Thu, 20 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75853 Service tax was not payable on commission paid to foreign agents for procuring export orders during the relevant period, as the agents were located outside India and the applicable precedents held that, before 18-04-2006, the recipient was not liable to tax on such services received from abroad. The Tribunal followed that settled position and rejected the demand, with consequential penalties also not sustainable. The issue was therefore decided in favour of the assessee, and the service tax demand and penalties were set aside. Case-Laws Service Tax Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75853