https://www.taxtmi.com/caselaws?id=754792 CESTAT Bangalore held that service tax on commission paid to foreign agents under reverse charge mechanism applies only from 18.04.2006 when Section 66A was inserted into Finance Act, 1994, not from 01.01.2005 as demanded. The appellant had discharged service tax liability for the applicable period and provided proper intimation to the Department. The demand for the earlier period was unsustainable, and penalties under Sections 77-78 were not tenable. Appeal allowed. en-us Fri, 28 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754792 CESTAT Bangalore held that service tax on commission paid to foreign agents under reverse charge mechanism applies only from 18.04.2006 when Section 66A was inserted into Finance Act, 1994, not from 01.01.2005 as demanded. The appellant had discharged service tax liability for the applicable period and provided proper intimation to the Department. The demand for the earlier period was unsustainable, and penalties under Sections 77-78 were not tenable. Appeal allowed. Case-Laws Service Tax Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754792