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2019 (2) TMI 92 - AT - Service TaxLevy of Service tax - commission paid to foreign agents - reverse charge mechanism - period from 18.4.2006 to 31.3.2009 - exemption under N/N. 14/2004-ST dated 10.9.2004 - Held that:- The similar issue as to the demand of service tax for services of overseas commission agents for procurement of orders was analyzed by the Tribunal in the case of Texyard International [2015 (8) TMI 794 - CESTAT CHENNAI]. The Tribunal in the said case observed that the assessee is eligible for exemption of the Notification 14/2004-ST dated 10.9.2004 - demand cannot sustain - appeal allowed - decided in favor of appellant.
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