https://www.taxtmi.com/caselaws?id=78715 Service tax on commission paid to foreign agents for services received in India before 18-04-2006 was not legally leviable on the Indian recipient, because recipient-based taxation of imported services became enforceable only on insertion of section 66A of the Finance Act, 1994. The demand raised under Business Auxiliary Services for the period 16-07-2004 to 24-10-2005 was therefore unsustainable, and the associated penalties under sections 76, 77 and 78 could not survive. The impugned order was set aside and the appeal was allowed in full. en-us Fri, 26 Feb 2010 00:00:00 +0530 Sat, 11 Dec 2010 12:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78715 Service tax on commission paid to foreign agents for services received in India before 18-04-2006 was not legally leviable on the Indian recipient, because recipient-based taxation of imported services became enforceable only on insertion of section 66A of the Finance Act, 1994. The demand raised under Business Auxiliary Services for the period 16-07-2004 to 24-10-2005 was therefore unsustainable, and the associated penalties under sections 76, 77 and 78 could not survive. The impugned order was set aside and the appeal was allowed in full. Case-Laws Service Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78715