https://www.taxtmi.com/caselaws?id=205384 Service tax could not be demanded from the recipient of foreign-based commission agent services for the period before insertion of Section 66A of the Finance Act, 1994, because the relevant period preceded 18.04.2006 and the concurrent view below applied the binding law then prevailing. The departmental challenge disclosed no error in that view, so the demand was unsustainable. en-us Wed, 23 Feb 2011 00:00:00 +0530 Fri, 19 Aug 2011 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205384 Service tax could not be demanded from the recipient of foreign-based commission agent services for the period before insertion of Section 66A of the Finance Act, 1994, because the relevant period preceded 18.04.2006 and the concurrent view below applied the binding law then prevailing. The departmental challenge disclosed no error in that view, so the demand was unsustainable. Case-Laws Service Tax Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205384