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2009 (10) TMI 490 - CESTAT, BANGALOREReverse Charges - The issue involved in this case is regarding Service Tax liability on the appellant as a recipient of the services for the period 1-7-2003 to 31-12-2006. It is held by the Adjudicating Authority that the appellant/applicant is rendering the services of "Business Auxiliary Services" as they are giving payment as commission to the Commission Agents appointed abroad. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, the provision of reverse charge introduced on 18.04.2006 thus the demand till this date cannot be made after this date assessee shall pay service tax.
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