https://www.taxtmi.com/caselaws?id=345523 The Tribunal upheld the decision of the first appellate authority, ruling that service tax liability on commission paid to overseas agents by manufacturers and exporters of cotton yarn would arise only if the amounts were paid post a specific date. The Tribunal found that the notification in question lacked corresponding provisions in the Finance Act until a certain date, supporting the rejection of refund claims and dismissing appeals based on legal interpretation and precedents set by the Bombay High Court. en-us Tue, 20 Jun 2017 00:00:00 +0530 Tue, 08 Aug 2017 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345523 The Tribunal upheld the decision of the first appellate authority, ruling that service tax liability on commission paid to overseas agents by manufacturers and exporters of cotton yarn would arise only if the amounts were paid post a specific date. The Tribunal found that the notification in question lacked corresponding provisions in the Finance Act until a certain date, supporting the rejection of refund claims and dismissing appeals based on legal interpretation and precedents set by the Bombay High Court. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345523