2011 (2) TMI 331

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sessee - ST/09/2011 - 351/2011 - Dated:- 23-2-2011 - M Veeraiyan, J. For Appellant : Ms Indira Sisupal, JDR For Respondent : Shri V S Manoj, Adv. Per: M Veeraiyan: Heard both sides. 2. The respondents received services of foreign based Commissioner Agents to procure export orders of the goods and paid commission during the period from 9.7.2004 to 15.6.2005. Show-cause notice wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s that in a number of decisions including one by Hon'ble High Court of Madras in the case of T. Abdul Wahid Co. and Others Vs. UOI reported in, it has been held that the recipients are not liable to pay the Service Tax prior to 18.4.2006. In view of the above, the appeal of the department against concurrent findings by the authorities below which are in favour of the respondents is devoid of mer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X