https://www.taxtmi.com/caselaws?id=78077 Overseas commission paid to a foreign-based agent for services rendered before insertion of Section 66A of the Finance Act, 1994 was not liable to service tax. The pre-Section 66A position did not extend service tax to services received from outside India, and the Tribunal's view that the commission was not exigible was supported by the Supreme Court in Laghu Udyog Bharati and by the High Court's earlier ruling in Bhandari Hosiery Exports Ltd. The revenue's challenge therefore failed, and the commission remained outside the service tax net for the relevant period. en-us Tue, 10 Aug 2010 00:00:00 +0530 Fri, 29 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78077 Overseas commission paid to a foreign-based agent for services rendered before insertion of Section 66A of the Finance Act, 1994 was not liable to service tax. The pre-Section 66A position did not extend service tax to services received from outside India, and the Tribunal's view that the commission was not exigible was supported by the Supreme Court in Laghu Udyog Bharati and by the High Court's earlier ruling in Bhandari Hosiery Exports Ltd. The revenue's challenge therefore failed, and the commission remained outside the service tax net for the relevant period. Case-Laws Service Tax Tue, 10 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78077