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    <title>2011 (8) TMI 414 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellants were not liable to pay service tax and commission to foreign agents for services received before 18.4.2006, based on the precedent set by the Bombay High Court and upheld by the Supreme Court. The decision overturned the lower authorities&#039; ruling and provided clarity on the issue, establishing a legal precedent for similar cases involving service tax liabilities on services from abroad.</description>
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      <description>The Tribunal held that the appellants were not liable to pay service tax and commission to foreign agents for services received before 18.4.2006, based on the precedent set by the Bombay High Court and upheld by the Supreme Court. The decision overturned the lower authorities&#039; ruling and provided clarity on the issue, establishing a legal precedent for similar cases involving service tax liabilities on services from abroad.</description>
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