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2010 (8) TMI 46 - HC - Service TaxImport of Service - Whether service tax on the overseas commission on account of service rendered by the foreign based commission agent is not leviable on the recipient of service w.e.f. 16.8.2002? Held that- in the light of the various decisions, the service rendered being prior to addition of section 66A of the Act, providing for taxability of amount received from services outside India. Thus the view taken by the Tribunal that the said amount not excisable upheld.
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