Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 543 - CESTAT MUMBAI

2015 (8) TMI 543 - CESTAT MUMBAI - TMI - Demand of service tax - Commission agent service - Reverse charge mechanism - Held that:- For the demand of service tax liability under reverse charge mechanism from 01.04.2003 to 18.04.2006 the adjudicating authority is correct in dropping the demands as during the relevant period provisions of Section 66A of the Finance Act, 1994 were not in statute. Provisions of taxing an amount paid by an assessee in India under reverse charge mechanism was brought i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he provisions of Section 66A would be applicable in this case and the respondent-assessee is liable to discharge appropriate service tax liability on the amount paid by them as commission to agents appointed abroad for procuring export orders. We uphold that portion of the order which confirms the demand of service tax from 18.04.2006 to 31.3.2007. Since we uphold the demands of service tax liability, the interest liability under Section 75 of the Finance Act, 1994 would also requires to be disc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Since the issue involved in this case is in a narrow compass, we take up the appeal for disposal in the absence of any representation from respondent. 3. Heard learned D.R. and perused the ground of appeal. 4. The issue involved in this case is regarding the service tax liability on an amount paid by the respondent to various agents appointed as commission agent for procuring export orders for the respondent-assessee. It is the case of the Revenue that such services are taxable under reverse c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version