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2012 (6) TMI 192 - CESTAT, AHMEDABADCommission received from an up country person - receipt in foreign exchange on 28.05.2004 - Held that:- It is evident from advice received from BOB that foreign exchange has been converted and credited in the appellant's account in Indian currency. If the amount is received by the appellant from an up country person and has to be treated as commission, the moment it is received from convertible foreign exchange, it goes out of the purview of service tax liability during the relevant period in question. We find that up to July 2004, any amount received, which is as a commission either in Indian rupees or in foreign exchange, was exempted from the levy of service tax. Order set aside - Decided in favor of assessee.
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