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2008 (3) TMI 80 - AT - Service TaxRevenue contended that service of Foreign Based Commission Agent rendered prior to 18.4.06 is taxable under category of “business auxiliary services” which includes commission agent - Revenue relied upon Rule 2(1)(d)(iv) of ST Rules & contended that person receiving taxable service in India is liable for paying Tax - held that the service provided by service provider which has no office in India becomes taxable only w.e.f. 18.4.2006, not for the period prior to it – revenue appeal dismissed
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