No Service Tax on Foreign Agents Commission for procuring export orders

Madras Security Printers Private Limited Vs Commissioner of Service Tax (CESTAT Chennai) Appellant, engaged in printing of security documents and papers, had paid agency commission to its foreign agents who were engaged by the appellant for procuring export orders to the appellant. Entertaining a doubt, based on intelligence, that the appellant had not paid Service Tax on the commission paid to its foreign agents and further entertaining a doubt from the nature of transaction that the payment of commission for providing the business to the appellant was classifiable under ‘business auxiliary...