https://www.taxtmi.com/caselaws?id=214713 Service tax was not payable on commission paid to foreign brokers or commission agents for arranging sales of goods for the period prior to 18.04.2006, because the liability under Rule 2(1)(d)(iv) of the Service Tax Rules was not sustainable for that period and the issue was treated as settled by binding precedent. The commission paid to agents situated abroad for facilitating sales therefore did not attract service tax under the applicable machinery, and the demand could not be sustained. en-us Thu, 07 Jun 2012 00:00:00 +0530 Wed, 04 Jul 2012 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214713 Service tax was not payable on commission paid to foreign brokers or commission agents for arranging sales of goods for the period prior to 18.04.2006, because the liability under Rule 2(1)(d)(iv) of the Service Tax Rules was not sustainable for that period and the issue was treated as settled by binding precedent. The commission paid to agents situated abroad for facilitating sales therefore did not attract service tax under the applicable machinery, and the demand could not be sustained. Case-Laws Service Tax Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214713