2017 (10) TMI 750

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....ellant Shri. S. Govindarajan (AC) AR - For the Respondent ORDER Per: Bench The issue involved is the demand of service tax under 'Business Auxiliary Service' on the commission paid to foreign agents. 2. On behalf of the appellant, the Ld. Counsel Ms. Naveena made the following submisisons :- i. The Appellant is a manufacturer and exporter of textile and textile articles such as g....

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....o levy service tax on import of services till the time Section 66A was enacted. Reliance is placed on Indian National Shipowners Association v. Union of India - 2009 (13) S.T.R. 235 (Bom.) and followed by the Hon'ble Madras High Court in T. Abdul Wahid & Co Vs Union of India - 2017 (47) S.T.R. 123 (Mad.). 3. Against this the Ld. A.R. reiterated the findings in the impugned order. 4. Heard bo....