Service Tax under RCM not payable on Commission Paid to Overseas Commission Agent

Commissioner of Central Excise Vs PKPN Spinning Mills (P) Ltd. (CESTAT Chennai)

The issue involved is whether appellant is liable to pay service tax on the commission paid to foreign agents under the reverse charge mechanism. The parties are referred to as “assesee” and “department” for the same of convenience.

2. The respondents are engaged in manufacture and export of “textile yearn”. Show-cause notice was issued for the period 09.07.2004 to 30

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