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2011 (7) TMI 565 - CESTAT, CHENNAITechnical assistance and engineering services - Tax liability - Service receiver - The period in dispute ranged from January 2001 to December 2002 - Held that:- Since, the issue in dispute regarding levy of service tax for the period in dispute stands settled against the Revenue by the decision in Union of India Vs. Indian National Shipowners Association (2010 (12) TMI 12 - Supreme Court of India) held that liability to service tax upon a service receiver arose only if the services were provided outside India post-18.4.2006, when Section 66A was introduced in the Finance Act, 1994 - Decided in favour of assessee.
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