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2018 (2) TMI 685 - AT - Service TaxBusiness Auxiliary Service - commission paid to foreign based commission agents, who were placing export order with them - Held that: - rules cannot be made to make service recipient liable to pay service tax, when Finance Act, 1994 makes a service provider liable to pay the same - the said SCN did not invoke provisions of Section 66A for demand of said service tax - SCN not valid - appeal allowed - decided in favor of appellant.
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