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2018 (2) TMI 79 - AT - Service TaxLiability of service tax - commission/amounts paid to foreign agent - reverse charge mechanism - Held that: - the period involved is prior to 18.4.2006 on which date Section 66A came to be introduced in the Finance Act, 1994 - The issue whether the assesse is liable to pay service tax under reverse charge mechanism on commission/amounts paid to foreign agent stands settled in favour of the assessees in the judgment of Indian National Shipowners Association [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. Appeal dismissed - decided against Revenue.
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