2010 (2) TMI 521

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....e of Heat Resistant Latex Rubber. The appellant has also customers abroad. The appellant availed the services of foreign agents to procure export orders for which he paid commission. Vide the impugned order, the appellant was held liable to pay service tax under 'Business Auxiliary Services' as a recipient of services from persons residing abroad and who had no office in India. Appellant had recei....