https://www.taxtmi.com/caselaws?id=401041 The court partially allowed the appeal in favor of the Revenue but restrained them from recovering the refunded amounts, as the levy of service tax on the payment in lieu of foreign agency commission was not applicable as 'Business Auxiliary service' prior to 18.04.2006. The court ruled that if income is not taxable under the relevant statute, it cannot be taxed based on estoppel or equitable doctrines. The parties were directed to bear their respective costs. en-us Mon, 23 Nov 2020 00:00:00 +0530 Sat, 29 May 2021 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401041 The court partially allowed the appeal in favor of the Revenue but restrained them from recovering the refunded amounts, as the levy of service tax on the payment in lieu of foreign agency commission was not applicable as 'Business Auxiliary service' prior to 18.04.2006. The court ruled that if income is not taxable under the relevant statute, it cannot be taxed based on estoppel or equitable doctrines. The parties were directed to bear their respective costs. Case-Laws Service Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401041