No service tax under RCM on foreign commission in absence of Service Provider & Consideration

Aquamarine Exports Vs C.C.E. & S.T. (CESTAT Ahmedabad) On careful consideration of the submissions made by both sides and perusal of the records, we find that the revenue has confirmed demand of service tax on the commission which was shown as deduction in the export invoice. The revenue has treated this commission as a commission against foreign commission agent service. We find that firstly, there is no commission agent exist who provided the service for export trading of the goods exported by the appellant. When no service provider is in existence it cannot be said that the appellant ha...