2011 (8) TMI 414

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appeared for Respondent : Shri Sonal Bajaj, SDR, Shri K.K. Jaiswal, SDR Per Archana Wadhwa : The very short dispute involved in the present appeals is that the appellants are engaged in the manufacture of excisable goods and exporting the same to foreign countries. They have appointed agents in overseas markets who explore the business opportunity for them and procured export orders. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ous services in India were not liable to pay service tax for the services received from abroad prior to 18.4.2006, when the provisions of Section 66A of Finance Act 1994 were enacted. The said judgement stand approved by the Hon ble Supreme Court, when the appeal filed by the Revenue was dismissed as reported in 2010 (13) STR J57(SC). As the period involved in the present appeals are prior to 18.4 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X