https://www.taxtmi.com/caselaws?id=78489 Commission paid to foreign agents for procuring orders was not subject to service tax in the recipient's hands for the period prior to 18-4-2006, because reverse charge liability on services from a non-resident was not then applicable; from 18-4-2006 onwards, such commission became taxable. The questions whether tax, if any, should be computed only on amounts actually received rather than bill amounts, and whether limitation applied, had not been decided and therefore required fresh adjudication by the Adjudicating Authority in accordance with natural justice. en-us Mon, 26 Apr 2010 00:00:00 +0530 Sat, 20 Nov 2010 11:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78489 Commission paid to foreign agents for procuring orders was not subject to service tax in the recipient's hands for the period prior to 18-4-2006, because reverse charge liability on services from a non-resident was not then applicable; from 18-4-2006 onwards, such commission became taxable. The questions whether tax, if any, should be computed only on amounts actually received rather than bill amounts, and whether limitation applied, had not been decided and therefore required fresh adjudication by the Adjudicating Authority in accordance with natural justice. Case-Laws Service Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78489