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Court Stops Revenue from Reclaiming Service Tax Refunds Mistakenly Paid for Foreign Agency Commissions Pre-April 2006.
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....Recovery of Refund of service tax already granted - service tax paid under a mistake of law? - The respondent-Revenue are restrained from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as 'Business Auxiliary service' prior to 18.04.2006 - HC....