https://www.taxtmi.com/caselaws?id=214810 The Tribunal rejected the appeal, emphasizing adherence to statutory provisions regarding the payment and refund of taxes, despite arguments based on judicial decisions. The appellant's liability for Service Tax on commission agent services provided from outside India was upheld, noting the introduction of Section 66 A in the Finance Act, 1994. The rejection of the refund claim was based on the limitation period under section 11B of the Act, as the application was filed beyond the prescribed one-year period from the date of Service Tax payment. en-us Tue, 05 Jun 2012 00:00:00 +0530 Mon, 16 Jul 2012 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214810 The Tribunal rejected the appeal, emphasizing adherence to statutory provisions regarding the payment and refund of taxes, despite arguments based on judicial decisions. The appellant's liability for Service Tax on commission agent services provided from outside India was upheld, noting the introduction of Section 66 A in the Finance Act, 1994. The rejection of the refund claim was based on the limitation period under section 11B of the Act, as the application was filed beyond the prescribed one-year period from the date of Service Tax payment. Case-Laws Service Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214810