https://www.taxtmi.com/caselaws?id=337635 The Tribunal upheld the decision of the Ld. Commissioner (Appeal) allowing the refund claim of Service Tax paid by the respondent for services provided by foreign-based commission agents before 18.04.2006. The Tribunal considered Rule 2(1)(d)(iv) of Service Tax Rules, 1994, and precedents indicating that Service Tax was not leviable on services provided from outside India by entities without a presence in India prior to the specified date. The Tribunal dismissed the Revenue's appeal, affirming the refund for the relevant period. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337635 The Tribunal upheld the decision of the Ld. Commissioner (Appeal) allowing the refund claim of Service Tax paid by the respondent for services provided by foreign-based commission agents before 18.04.2006. The Tribunal considered Rule 2(1)(d)(iv) of Service Tax Rules, 1994, and precedents indicating that Service Tax was not leviable on services provided from outside India by entities without a presence in India prior to the specified date. The Tribunal dismissed the Revenue's appeal, affirming the refund for the relevant period. Case-Laws Service Tax Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337635