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2009 (5) TMI 451
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....v for the Respondent. ORDER D.N. Panda, Judicial Member. - Appellate Authority had the issue before him that whether appellant is liable to pay service tax on the Commission paid to the person/party who has no business establishment in India and providing taxable services to them (Indian company) being a service receiver. Learned counsel Shri Santhanam submits that soon after the difficulties in....