https://www.taxtmi.com/caselaws?id=32372 The Tribunal ruled in favor of the assessees, holding that service tax was not payable on the commission paid to overseas agents without a presence in India before the amendment on 18.4.2006. The decision aligned with the distinction between onshore and offshore services, emphasizing that offshore services were not taxable pre-amendment. The Tribunal set aside the tax demand, interest, and penalties, allowing the assessees' appeals and rejecting the Revenue's appeal. en-us Tue, 25 Nov 2008 00:00:00 +0530 Sat, 20 Jun 2009 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32372 The Tribunal ruled in favor of the assessees, holding that service tax was not payable on the commission paid to overseas agents without a presence in India before the amendment on 18.4.2006. The decision aligned with the distinction between onshore and offshore services, emphasizing that offshore services were not taxable pre-amendment. The Tribunal set aside the tax demand, interest, and penalties, allowing the assessees' appeals and rejecting the Revenue's appeal. Case-Laws Service Tax Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32372