Due to change in definition of intermediary in a reverse case, if, Indian Company takes service of Commission agent outside India, it would not be considered as import of service and the service receiver i.e.; Indian Company would not be liable to discharge service tax liability under the reverse charge mechanism.
However, my client is wrongly paying service tax on foreign commission under reverse charge till date.
Can Cenvat credit of the same be taken legally as the same is wrongly paid.
CAclubindia
