https://www.taxtmi.com/caselaws?id=190634 The appeal was dismissed, affirming the liability of the assessee to pay service tax on Business Auxiliary Service (BAS) provided by an overseas company under Section 66A of the Finance Act, 1994. The adjudicating authority's decision was upheld, determining that the activities under the agreement constituted BAS, obligating the assessee to remit service tax on the payments made to the foreign corporation for promoting diamond jewelry in India. en-us Tue, 14 May 2013 00:00:00 +0530 Tue, 21 Feb 2017 11:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190634 The appeal was dismissed, affirming the liability of the assessee to pay service tax on Business Auxiliary Service (BAS) provided by an overseas company under Section 66A of the Finance Act, 1994. The adjudicating authority's decision was upheld, determining that the activities under the agreement constituted BAS, obligating the assessee to remit service tax on the payments made to the foreign corporation for promoting diamond jewelry in India. Case-Laws Service Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190634