2009 (5) TMI 451

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....thanam for the Appellant. L.B. Yadav 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 subm....

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....r passed by authorities below shall not sustain. 2. Learned DR does not agree with the submission of the learned counsel relying on the decision of the Hon'ble High Court of Rajasthan in the case of Union of India v. Aditya Cement [2008] 16 STT 59. Therefore, the Authorities below were correct and passed appropriate order accordingly. 3. Heard both the sides and perused the records. 3.1 W....