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2018 (9) TMI 1587 - AT - Service TaxLevy of service tax on commission retained - case of appellant is that retaining the commission for the service rendered to foreign insurance companies has to be treated as amount received in convertible foreign exchange and, therefore, are export of services - whether the appellants are liable to pay service tax on the commission retained by them in Indian currency? Held that:- In the appellant’s own case SUPRASESH GENERAL INSURANCE SERVICES & BROKERS PVT. LTD. VERSUS THE COMMISSIONER OF SERVICE TAX, CUSTOM, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [2015 (9) TMI 1219 - MADRAS HIGH COURT], the very same issue was considered and the jurisdictional High Court has held the same in favour of the assessee. Appeal allowed - decided in favor of appellant.
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