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2010 (2) TMI 451 - AT - Service TaxReverse Charges - the respondents were liable to pay service tax on the commission paid to its agents based abroad who canvassed export orders for the fabrics and garments manufactured by it during the period 15-3-2005 to 9-7-2005. Commissioner (Appeals) passed the order in favour of assessee. Held that - in the light of the decision of National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, appeal of revenue against order was to be rejected.
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