https://www.taxtmi.com/caselaws?id=345540 Service tax did not apply to commission paid to overseas agents for periods before 18.04.2006 because the charging mechanism for services received from abroad arose only when Section 66A of the Finance Act, 1994 came into force. A notification could not create tax liability in the absence of a corresponding charging provision, and the view was supported by the Bombay High Court ruling in Indian National Shipowners Association and the relevant Board circular. Refund claims for tax paid under protest were therefore maintainable, and the appeals failed. en-us Tue, 20 Jun 2017 00:00:00 +0530 Wed, 19 Jul 2017 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345540 Service tax did not apply to commission paid to overseas agents for periods before 18.04.2006 because the charging mechanism for services received from abroad arose only when Section 66A of the Finance Act, 1994 came into force. A notification could not create tax liability in the absence of a corresponding charging provision, and the view was supported by the Bombay High Court ruling in Indian National Shipowners Association and the relevant Board circular. Refund claims for tax paid under protest were therefore maintainable, and the appeals failed. Case-Laws Service Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345540