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2019 (3) TMI 1378 - AT - Service TaxReverse charge mechanism - use of services of commission agents for procurement of export orders outside India and paid commission to such foreign based agents - non-payment of service tax for the period 18-4-2006 to 29-2-2008 - Held that:- Cotton yarn is not an agricultural produce falling within the exemption notification. The argument that the appellants are not liable to pay service tax under Notification No. 13/2003-S.T., dated 26-6-2003 therefore cannot sustain - demand upheld. Penalty - Held that:- The issue whether the assessee was liable to pay service tax under reverse charge mechanism was under litigation for a long time Appeal allowed in part.
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