https://www.taxtmi.com/caselaws?id=438000 The appellant's refund claim for service tax under the reverse charge mechanism was partially allowed by the Commissioner (Appeals), with the refund deemed admissible only for the period after 18.04.2006. The claim was rejected for the period prior to that date. The appellant's arguments regarding the introduction of service tax payment on services received by foreign commission agents from 18.04.2006 were considered, leading to the decision. The Commissioner (Appeals) also determined that there was no liability to pay service tax before 18.04.2006, overturning the original authority's findings. en-us Tue, 17 Jan 2023 00:00:00 +0530 Sat, 20 May 2023 08:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438000 The appellant's refund claim for service tax under the reverse charge mechanism was partially allowed by the Commissioner (Appeals), with the refund deemed admissible only for the period after 18.04.2006. The claim was rejected for the period prior to that date. The appellant's arguments regarding the introduction of service tax payment on services received by foreign commission agents from 18.04.2006 were considered, leading to the decision. The Commissioner (Appeals) also determined that there was no liability to pay service tax before 18.04.2006, overturning the original authority's findings. Case-Laws Service Tax Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438000