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2010 (4) TMI 510 - AT - Service TaxReverse Charge - The issue involved in this case is regarding the Service Tax liability under the category of 'Business Auxiliary Service'. Learned Counsel submits that the appellant is paying commission to foreign agents for procuring orders. It is her submission that prior to 18-4-2006, said commissions are not taxed in the hands of the appellant. Held that - in the light of the decision of Indian National Shipowners' Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, service received from non-resident of India cannot be taxed in hands of Indian recipient. Since adjudicating authority had not considered (i) assessee's plea that actual amount received was to be taxed and not billed amount and (ii) its plea of limitation, matter was to be remanded to adjudicating authority.
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