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2017 (10) TMI 344 - CESTAT CHENNAIReverse Charge Mechanism - Business Auxiliary Service - commission paid by the appellant to its overseas agents - demand of service tax for the period 9.7.2004 to 31.12.2006 - Held that: - the issue is decided in the case of INDIAN NATIONAL SHIPOWNERS ASSOCIATION Versus UNION OF INDIA [2008 (12) TMI 41 - BOMBAY HIGH COURT], where it was held that Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service - the demand for the period prior to 18.4.2006 is not sustainable and therefore requires to be set aside. For the period post 18.4.2006, reliance placed in the case of Texyard International, Sree Angalamman Exports, Atlas Export Enterprises, M/s Kangaroo Impex Versus Commissioner Of Central Excise, Trichy [2015 (8) TMI 794 - CESTAT CHENNAI], where it was held that the demand of service tax under Business Auxiliary Service for services provided in relation to textile processors cannot be sustained. Appeal allowed - decided in favor of appellant.
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