Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 715 - CESTAT ALLAHABADRefund claim - Reverse Charge Mechanism - commission to foreign-based commission agents - period involved prior to 18.04.2006 - Held that: - in the case of M/s Indian National Ship Owners Association Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT], it was held that Service Tax on the services provided by respondent or from outside India, who does not have any office in India, was not leviable prior to 18.04.2006 - refund allowed - appeal dismissed - decided against Revenue.
|