https://www.taxtmi.com/caselaws?id=767715 CESTAT NEW DELHI ruled that service tax on reverse charge basis cannot be levied on commissions paid to overseas agents for services rendered before 18.04.2006, even though payments were made after this date when import of services became taxable. The tribunal held that the relevant date for taxation is when services were actually rendered, not when payment was made, following precedent from Reliance Industries case. The Commissioner (Appeals) erred in rejecting chartered accountant's certificate proving pre-18.04.2006 service delivery. Appeal allowed, no service tax liability on pre-effective date services. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767715 CESTAT NEW DELHI ruled that service tax on reverse charge basis cannot be levied on commissions paid to overseas agents for services rendered before 18.04.2006, even though payments were made after this date when import of services became taxable. The tribunal held that the relevant date for taxation is when services were actually rendered, not when payment was made, following precedent from Reliance Industries case. The Commissioner (Appeals) erred in rejecting chartered accountant's certificate proving pre-18.04.2006 service delivery. Appeal allowed, no service tax liability on pre-effective date services. Case-Laws Service Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767715