HC restrains Revenue from recovering service tax refunded on foreign agency commission prior to 18.04.2006

Uniroyal Marine Exports Ltd. Vs Commissioner of Central Excise (Kerala High Court)

The appellant is a processor and exporter of seafood. The controversy herein is with respect to the refund of service tax paid by the appellant for services rendered prior to 18.04.2006 when service tax on foreign agency commission was not leviable. The appellant had paid tax without demur. Later, the High Court of Bombay in Indian National Ship Owners Association v. Union of India [2009 (13) STR

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