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    <description>The Tribunal set aside the order, allowing the appeal with consequential relief, based on the precedents cited in the cases of Indian National Shipowners Association v. Union of India and Texyard International v. Commissioner. The service tax demands on commission paid to foreign agents under the reverse charge mechanism were deemed not sustainable for both the period prior to 18.4.2006 and post 18.4.2006.</description>
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      <description>The Tribunal set aside the order, allowing the appeal with consequential relief, based on the precedents cited in the cases of Indian National Shipowners Association v. Union of India and Texyard International v. Commissioner. The service tax demands on commission paid to foreign agents under the reverse charge mechanism were deemed not sustainable for both the period prior to 18.4.2006 and post 18.4.2006.</description>
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