https://www.taxtmi.com/caselaws?id=268610 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals)' decision in favor of the respondent regarding a refund application for service tax paid under Notification No. 17/2009 ST. The key contention was the availability of refund for service tax paid under the reverse mechanism on commission paid to foreign agents. The Commissioner (Appeals) allowed the appeal, citing compliance with refund eligibility conditions outlined in Board Circular No. 1320/01/2010 ST. The Tribunal emphasized the absence of fault in the order and upheld the decision, emphasizing the nexus between input services and exported goods/services. en-us Fri, 09 Jan 2015 00:00:00 +0530 Sat, 28 Nov 2015 15:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268610 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner (Appeals)' decision in favor of the respondent regarding a refund application for service tax paid under Notification No. 17/2009 ST. The key contention was the availability of refund for service tax paid under the reverse mechanism on commission paid to foreign agents. The Commissioner (Appeals) allowed the appeal, citing compliance with refund eligibility conditions outlined in Board Circular No. 1320/01/2010 ST. The Tribunal emphasized the absence of fault in the order and upheld the decision, emphasizing the nexus between input services and exported goods/services. Case-Laws Service Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268610