Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 234 - AT - Service TaxCommission agent service - Applicability of Section 66A - whether the lower authorities are correct in holding that the commission agent service received by the appellant is covered under Section 66A for discharging the service tax liability by the recipient on reverse charge basis - Held that:- From the Rule 3(iii)(c), it is clear that the service of overseas agent received by the appellant has been provided from outside India and received by the appellant who is a recipient located in India and the service is used in relation to business or commerce i.e. export business. Therefore, in view of this undisputed position. Section 66A is clearly applicable and according to which the appellant was legally liable for payment of service tax for the period from 19.4.2006. In view of this, the lower authorities have correctly held that the service tax was payable after 19.4.2006 and rightly rejected the refund claim in respect of service tax paid for the period on or after 19.4.2006. I am, therefore, fully in agreement with the findings of the lower authorities. - Decided against assessee.
|