https://www.taxtmi.com/caselaws?id=32337 Commission paid to a foreign-based company for services rendered outside the territorial waters was treated as outside the service tax net for the period before section 66A was inserted. The Tribunal relied on its earlier precedent and the departmental circular that services provided beyond territorial waters did not attract service tax until the statutory amendment took effect. On that basis, the demand for the earlier period and the connected penalty were not sustainable. en-us Wed, 03 Dec 2008 00:00:00 +0530 Fri, 06 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32337 Commission paid to a foreign-based company for services rendered outside the territorial waters was treated as outside the service tax net for the period before section 66A was inserted. The Tribunal relied on its earlier precedent and the departmental circular that services provided beyond territorial waters did not attract service tax until the statutory amendment took effect. On that basis, the demand for the earlier period and the connected penalty were not sustainable. Case-Laws Service Tax Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32337