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2009 (9) TMI 671 - AT - Service TaxServices received from outside India- Business Auxiliary Services- The assessees herein are manufacturers of cotton yarn of various varieties and polyester cottons yarn of various varieties, they export goods to various countries, they paid commission during the period Oct.2004 to Sept.,2005 for this purpose. Thus the department held that assessee were receiving taxable service under the category of ‘Business Auxiliary Service’. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that set aside the impugned order and allow the appeal.
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