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2018 (9) TMI 1596 - AT - Service TaxBusiness Auxiliary services - commission paid to foreign agents for promotion and marketing of their products - Reverse charge mechanism - Held that:- In similar set of facts, in the case of M/S. J.P.P. MILLS PRIVATE LTD VERSUS COMMISSIONER OF CENTRAL EXCISE (APPEALS) , SALEM [2017 (10) TMI 750 - CESTAT CHENNAI], the Tribunal has considered the issue and held that the benefit of Notification 14/2004 dated 10.9.2004 is eligible for such activities - appeal allowed - decided in favor of appellant.
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