https://www.taxtmi.com/forum/issue?id=1733 Commission payments to overseas agents are exempt only after the later exemption notification; for earlier periods service tax must be paid and claimed as refund under the refund notification. Refunds of tax debited from Cenvat must follow the prescribed refund mechanism, and limitation is governed by a broader one year refund provision in central excise law and a later notification, so claimants should file refund applications and pursue appeals if department rejects. en-us Wed, 27 Jan 2010 21:22:48 +0530 Thu, 23 Jan 2025 15:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1733 Commission payments to overseas agents are exempt only after the later exemption notification; for earlier periods service tax must be paid and claimed as refund under the refund notification. Refunds of tax debited from Cenvat must follow the prescribed refund mechanism, and limitation is governed by a broader one year refund provision in central excise law and a later notification, so claimants should file refund applications and pursue appeals if department rejects. Discussion-Forum Service Tax Wed, 27 Jan 2010 21:22:48 +0530 https://www.taxtmi.com/forum/issue?id=1733