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2015 (8) TMI 399 - CESTAT NEW DELHI

2015 (8) TMI 399 - CESTAT NEW DELHI - TMI - Denial of refund claim - Reverse Charge mechanism - commission paid to the foreign based agents - Held that:- judgement of the Supreme Court in the case of Indian National Shipowners Association (2009 (12) TMI 850 - SUPREME COURT OF INDIA), holding that reverse charge mechanism became operation only with effect from 18.4.2006 when Section 66A was introduced in the Finance Act, 1994 the issue is no longer res integra and has been decided in favour of th .....

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ase, briefly stated, are as under : The respondent filed refund claim of ₹ 1,70,608/- on the ground that it paid service tax under reverse charge mechanism on the amount of commission paid to the foreign based agents and that as per the judgement of the Supreme Court in the case of Indian National Shipowners Association Vs. Union of India 2010 (17) STR J57 (SC), service tax was not payable by them during the relevant period under reverse charge mechanism as Section 66A of the Finance Act, .....

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