Service Tax Appeal No.42 of 2010 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Service Tax Appeal No.42 of 2010 Date of decision: 17.12.2010 Commissioner of Central Excise Commissionerate, Ludhiana ...Appellant Versus M/s Jawandsons, Ludhiana ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Gurpreet Singh, Advocate for the appellant. **** ADARSH KUMAR GOEL, J ( Oral) . 1. This order will dispose of STA Nos.42, 43 and 44 of 2010 as it is stated by learned counsel for the appellant that all the three appeals involve common question of law. 2. STA No.42 of 2010 has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 against order dated 14.7.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi proposing following substantial question of law:- “Whether service tax on the overseas commission on account of service rendered by the foreign based commission agent is not leviable on the recipient of service w.e.f. 9.7.2004 in the light of Rule 2(1) (d) (iv) of Service Tax Appeal No.42 of 2010 -2- **** the Service Tax Rules, 1994 which were framed by the Central Govt. in exercise of the powers conferred under Section 94(I) & (2) of the Finance Act, 1994. 3. Learned counsel for the appellant fairly states that the matter is covered against the revenue by order of this Court in CEA No.30 of 2009 (Commissioner, Central Excise Commissionerate , Ludhiana Vs. M/s Bhandari Hosiery Exports Ltd.) decided on 17.11.2009 holding that service tax is attracted when service is received out side India after 18.4.2006. Since the Tribunal in the present case quashed the levy of service tax for the period prior to 18.4.2006, the order of the Tribunal cannot be held to be erroneous. No substantial question of law arises. 4. Accordingly, these appeal are dismissed. 5. A copy of this order be placed on the file of each connected case. (Adarsh Kumar Goel) Judge December 17,2010 (Ajay Kumar Mittal) Pka Judge