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2012 (4) TMI 107 - AT - Service TaxAvailment of services of commission agent abroad – 'Business Auxillary service' - period involved 13.07.2004 to 31.03.2005 – assessee contending non-taxability of said services before 18.04.2006 - Held that:- Liability under Finance Act 1994 for availing service of foreign agents arise after 18.04.2006 following Apex Court decision in case of Indian National Shipowners Association v. Union of India (2010 - TMI - 78723 - Supreme Court of India) - Decided in favor of assessee.
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