https://www.taxtmi.com/caselaws?id=434850 The Tribunal upheld the liability of the appellant to pay service tax under Reverse Charge Mechanism (RCM) on commission paid to foreign agents. It determined that the services provided by foreign agents for procuring orders were subject to service tax. The Tribunal also clarified that commission paid to foreign agents for services related to the sale of goods outside India fell under Business Auxiliary Services (BAS) and were liable to service tax. The appellant succeeded on the grounds of limitation, leading to the appeal being allowed with consequential relief. en-us Thu, 02 Mar 2023 00:00:00 +0530 Mon, 06 Mar 2023 11:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434850 The Tribunal upheld the liability of the appellant to pay service tax under Reverse Charge Mechanism (RCM) on commission paid to foreign agents. It determined that the services provided by foreign agents for procuring orders were subject to service tax. The Tribunal also clarified that commission paid to foreign agents for services related to the sale of goods outside India fell under Business Auxiliary Services (BAS) and were liable to service tax. The appellant succeeded on the grounds of limitation, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434850