Service tax on import of services applicable only from 18.4.2006

HIGH COURT OF GUJARAT Commissioner of Central Excise and Customs v/s. Bayer’s Diagnostics (I) Ltd. Tax Appeal No. 495 of 2011 July 2, 2012 JUDGMENT V.M. Sahai, J. M/s. Bayer Diagnostics India Ltd. (Now M/s. Seimens Healthcare Diagnostics Ltd.), is engaged in the manufacture of Diagnostic kits falling under Chapter 38 of CETA, 1985. The respondents were exporting their finished goods to various countries and for procurement of export orders they were receiving services of Overseas Commission Agents and paying commission to them for the services received. The services prov...