2017 (1) TMI 715

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....dvocate for the Assessee (s) Per Mr. Anil G, Shakkarwar: The present appeal is filed by the Revenue against Orde-in-Appeal No.238-ST/APPL/KNP/2009 dated 28.08.2009 passed by Commissioner (Appeals), Kanpur. 2. The brief facts of the case are that the respondents were paying commission to their foreign-based commission agents for providing the services of procurement of orders for their pri....

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....Service Tax under reverse mechanism and held that prior to 18.04.2006, there was no authority of law for the service recipient to discharge service tax liability. Therefore, he allowed refund of service tax paid by the respondent for the period prior to 18.04.2006. Further, in respect of period subsequent to 18.04.2006, the Ld. Commissioner (Appeal) has held that Service Tax paid by the respondent....

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....nd that Ld. Commissioner (Appeal) has examined the issue of leviablity of Service Tax for the period prior to 18.04.2006 i.e. prior to introduction of charging Section 66A of Finance Act, 1994, and held that Hon'ble High Court of Mumbai in the case of M/s Indian National Ship Owners Association Vs. Union of India reported at 2009 (013) STR 0235 (Bom.) and Hon'ble High Court of Delhi in the cas....