2008 (3) TMI 80 - AT - Service Tax

Revenue 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

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal regarding service tax on a foreign commission agent before 18.4.06. The Tribunal cited Rule 2(1)(d)(iv) of Service Tax Rules and a previous case to support their decision that such services became taxable only after 18.4.06. The appeals were dismissed.