2017 (1) TMI 715

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.... 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 principle and such services were covered by th....

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....d 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 was as per Law. The said decision of Ld. C....

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....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 case of M/s Unitech Ltd. Vs. CCE reported at 2009 (15)....