https://www.taxtmi.com/caselaws?id=800779 Service tax liability on commission-agent services depends on the date the underlying service is rendered, rather than the date commission is received. Transfer of DFRC licences completed before 09.07.2004 remained outside tax under Business Auxiliary Service and within the applicable exemption at that time. Later receipt of commission did not retrospectively alter taxability. Consequently, commission received after 09.07.2004 for services rendered before that date attracted no service tax, interest, or penalty. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800779 Service tax liability on commission-agent services depends on the date the underlying service is rendered, rather than the date commission is received. Transfer of DFRC licences completed before 09.07.2004 remained outside tax under Business Auxiliary Service and within the applicable exemption at that time. Later receipt of commission did not retrospectively alter taxability. Consequently, commission received after 09.07.2004 for services rendered before that date attracted no service tax, interest, or penalty. Case-Laws Service Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800779