https://www.taxtmi.com/caselaws?id=268850 A refund claim for commission paid to overseas commission agents turned on the scope and timing of exemption notifications for export facilitation services. The impugned order treated commission agent service as covered throughout the claimed period because it formed part of Business Auxiliary Service from 01.07.2003, but the text notes that the specific exemption for commission agents located outside India was introduced only by later amendment with effect from 01.04.2008. On that basis, the order appeared unsustainable at first sight, and its operation was stayed pending disposal of the appeal. en-us Mon, 21 Jul 2014 00:00:00 +0530 Tue, 12 Jan 2016 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268850 A refund claim for commission paid to overseas commission agents turned on the scope and timing of exemption notifications for export facilitation services. The impugned order treated commission agent service as covered throughout the claimed period because it formed part of Business Auxiliary Service from 01.07.2003, but the text notes that the specific exemption for commission agents located outside India was introduced only by later amendment with effect from 01.04.2008. On that basis, the order appeared unsustainable at first sight, and its operation was stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268850