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2015 (8) TMI 399 - AT - Service TaxDenial of refund claim - Reverse Charge mechanism - commission paid to the foreign based agents - Held that:- judgement of the Supreme Court in the case of Indian National Shipowners Association (2009 (12) TMI 850 - SUPREME COURT OF INDIA), holding that reverse charge mechanism became operation only with effect from 18.4.2006 when Section 66A was introduced in the Finance Act, 1994 the issue is no longer res integra and has been decided in favour of the respondent. - infirmity in the impugned order in appeal - Decided against Revenue.
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