https://www.taxtmi.com/caselaws?id=233921 The Tribunal rejected the appeal regarding the liability of the appellant to pay service tax on services received from overseas commission agents without an office in India for procuring export orders. Relying on the Bombay High Court ruling upheld by the Apex Court and a circular by CBEC, the Tribunal found the demand for service tax not sustainable. The decision underscores the legal precedent and administrative guidelines clarifying service tax obligations for services received from foreign providers without offices in India before 18.4.06, ensuring consistent tax treatment based on established legal interpretations. en-us Mon, 23 Apr 2012 00:00:00 +0530 Tue, 21 May 2013 08:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233921 The Tribunal rejected the appeal regarding the liability of the appellant to pay service tax on services received from overseas commission agents without an office in India for procuring export orders. Relying on the Bombay High Court ruling upheld by the Apex Court and a circular by CBEC, the Tribunal found the demand for service tax not sustainable. The decision underscores the legal precedent and administrative guidelines clarifying service tax obligations for services received from foreign providers without offices in India before 18.4.06, ensuring consistent tax treatment based on established legal interpretations. Case-Laws Service Tax Mon, 23 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233921