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2018 (3) TMI 861 - AT - Service TaxReverse charge mechanism - Commission paid to overseas commission agents for procuring the orders from them - liability of service tax - Held that: - for the period from 09.07.2004 to 18.04.2006, the question of demand on service tax liability under reverse charge mechanism does not arise, as has been settled by the Apex Court various decisions - demand for this period withheld. Period post 18.04.2006 to 31.10.2006 - Held that: - even if the amounts are paid service tax they are availed the CENVAT credit it is undisputed as commission is towards the business activity. Hence the question of Revenue Neutrality arises - demand set aside. Appeal dismissed - decided against Revenue.
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