https://www.taxtmi.com/caselaws?id=190708 The appellant availed services from foreign agents for selling export goods and paid commission, questioning the applicability of Service Tax. The Tribunal ruled in favor of the appellant, stating the tax levy was invalid pre-Section 66A introduction. The appellant's refund claim under the reverse charge mechanism was supported by relevant case laws. The Member (T) allowed the appeal, noting the tax burden was on the appellant, distinguishing the unjust enrichment issue. The refund was granted to the appellant instead of the Consumer Welfare Fund, providing consequential relief. en-us Fri, 29 Nov 2013 00:00:00 +0530 Fri, 28 Dec 2018 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190708 The appellant availed services from foreign agents for selling export goods and paid commission, questioning the applicability of Service Tax. The Tribunal ruled in favor of the appellant, stating the tax levy was invalid pre-Section 66A introduction. The appellant's refund claim under the reverse charge mechanism was supported by relevant case laws. The Member (T) allowed the appeal, noting the tax burden was on the appellant, distinguishing the unjust enrichment issue. The refund was granted to the appellant instead of the Consumer Welfare Fund, providing consequential relief. Case-Laws Service Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190708