2018 (4) TMI 1240

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....ocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent Per Bench The appellants were exporting finished goods to various countries for which they had engaged sales agent there. For such services the assessee paid commission to the agents. Department took the view that the service tax was liable to be paid on such amounts under Business Auxiliary Service defined under s....

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....tion 78 of the Act. She submits that the appellant as well as Trade Association (TASMA) had challenged the levy of service tax by filing Writ Petition before the Hon'ble High Court of Madras and had obtained stay in that case. However, after constitutional validity of section 66A of the Act was upheld, their association advised them to discharge service tax liability. As the issue of taxability pe....