COMMISSIONER OF SERVICE TAX Vs. UNIMARK REMEDIES LTD.

JUDGEMENT

(1.) Substantial question of law proposed by the Revenue in the present appeal is as follows:-

(2.) The short issue relates to recovery of Service Tax in relation to the service provided by an individual residing outside India prior to 18-4-2006.

(3.) Briefly stating the facts, an intelligence was gathered that the service provider M/s. Unimark Remedies Limited had appointed foreign based agent for promotion of export of pharmaceutical products. They paid commission to agent and the services were covered under the ambit of service tax net in the category of Business Auxiliary Services. As no service tax registration was paid by the service provider nor was the Service Tax paid by them to the foreign based agents, show cause notice was issued whereafter the Order-in-Original was held in favour of the Revenue and against the assessee.