https://www.taxtmi.com/caselaws?id=78347 The Tribunal rejected the revenue's appeal, upholding that the respondents were not liable to pay service tax on commissions paid to agents abroad for securing export orders, based on the interpretation of rule 2(1)(d)(iv) of the Service Tax Rules before the introduction of section 66A in the Finance Act, 1994. The Tribunal considered previous judicial decisions, including those of the High Court of Bombay and the Supreme Court, which favored the respondents' position, leading to the rejection of the revenue's appeal. en-us Fri, 05 Feb 2010 00:00:00 +0530 Sat, 13 Nov 2010 14:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78347 The Tribunal rejected the revenue's appeal, upholding that the respondents were not liable to pay service tax on commissions paid to agents abroad for securing export orders, based on the interpretation of rule 2(1)(d)(iv) of the Service Tax Rules before the introduction of section 66A in the Finance Act, 1994. The Tribunal considered previous judicial decisions, including those of the High Court of Bombay and the Supreme Court, which favored the respondents' position, leading to the rejection of the revenue's appeal. Case-Laws Service Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78347