period of service tax on forigen commssion

This query is : Resolved 

26 August 2008
we are paying commission to foregin agent since 2003-2004.

so i want to know when we are liable to pay service tax on such commission since 2003-2004 or 18-04-2006?

because explanation has been inserted and effective from such date.

plz tell me was was the provision before 18-04-2006 and after it.

26 August 2008 if the services are not liable to tax earlier then it is taxable from the date it is made taxable & not from the date u are providing it.


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