https://www.taxtmi.com/caselaws?id=400911 The High Court ruled in favor of the Revenue, upholding the rejection of a refund claim for service tax paid before 18.04.2006 when tax was not leviable on foreign agency commission. Despite the appellant's arguments citing legal mistakes, the Court emphasized statutory remedies and the irrelevance of equity in tax matters. The Revenue was restrained from recovering the refunded amounts, recognizing the non-leviability of service tax before 18.04.2006. The appeal was disposed of in favor of the Revenue, with each party bearing their own costs. en-us Tue, 17 Nov 2020 00:00:00 +0530 Thu, 11 Nov 2021 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400911 The High Court ruled in favor of the Revenue, upholding the rejection of a refund claim for service tax paid before 18.04.2006 when tax was not leviable on foreign agency commission. Despite the appellant's arguments citing legal mistakes, the Court emphasized statutory remedies and the irrelevance of equity in tax matters. The Revenue was restrained from recovering the refunded amounts, recognizing the non-leviability of service tax before 18.04.2006. The appeal was disposed of in favor of the Revenue, with each party bearing their own costs. Case-Laws Service Tax Tue, 17 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400911