2010 (2) TMI 451

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....peal filed by the revenue. The impugned order held that the respondents were liable to pay service tax on the commission paid to its agents based abroad who canvassed export orders for the fabrics and garments manufactured by it during the period 15-3-2005 to 9-7-2005. The Commissioner (Appeals) held that the respondents were not liable to pay service tax as the recipient of business auxiliary ser....

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....in the case of Indian National Shipowners Association v. Union of India [2009] 18 STT 212. This was also upheld by the Hon'ble Supreme Court in Union of India v. Indian National Shipowners Association [2010] 24 STT 366. 3. Ld. SDR submits that the order of the original authority was in accordance with provisions contained in the rule 2(1)(d)(iv) of the Service Tax Rules as it existed at the mater....