https://www.taxtmi.com/caselaws?id=32269 Service tax was considered on commission paid to a foreign commission agent located outside India for a period before Section 66A of the Finance Act, 1994 came into force. The Tribunal followed its earlier view that taxable services provided from outside India were not liable to service tax in the hands of the recipient for the relevant pre-amendment period, and treated the Board circular on services rendered beyond territorial waters as continuing until the statutory change. On that basis, the demand against the Indian recipient was held unsustainable for the period in issue. en-us Thu, 15 Jan 2009 00:00:00 +0530 Wed, 19 Aug 2009 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32269 Service tax was considered on commission paid to a foreign commission agent located outside India for a period before Section 66A of the Finance Act, 1994 came into force. The Tribunal followed its earlier view that taxable services provided from outside India were not liable to service tax in the hands of the recipient for the relevant pre-amendment period, and treated the Board circular on services rendered beyond territorial waters as continuing until the statutory change. On that basis, the demand against the Indian recipient was held unsustainable for the period in issue. Case-Laws Service Tax Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32269