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2017 (10) TMI 346 - AT - Service TaxReverse charge mechanism - Business Auxiliary Services - Commission paid to Foreign Agents - the period involved is 01.01.2005 to 30.04.2006 and 1.1.2005 to 28.2.2006 - Held that: - reliance placed 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 - with regard to royalty paid to foreign agents and the period involved in this case stands fully covered by the judgement whereas in ST/29/2009 few days will be beyond the period as stated in the judgement cited supra i.e from 18.04.2006 to 30.04.2006. The demand beyond the period 18.04.2006 is sustainable and for quantification of the same, the appeal (ST/29/2009) requires to be remanded to the adjudicating authority - appeal allowed in part and part matter on remand.
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