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2011 (4) TMI 917 - CESTAT, NEW DELHIImport of services - whether appellant as recipient of technical consultancy services from foreign service provider were liable for payment of service tax during the period August, 2002 to March, 2004 - Held that:- It is not the case of the department that the Foreign Service provider had some office or establishment in India or that the service had been provided by them in India. In view of the decision in case of Indian National Shipowners Association vs. UOI (2009 (12) TMI 850 - SUPREME COURT OF INDIA) wherein it was held that during the period prior 18.4.2006 the recipient of taxable service in India, receiving service from offshore service provider, not having office in India cannot be made liable to pay service tax only on the basis of Rule 2(1)(d) of Service Tax Rules as specific provision making the service recipient in India liable to pay service tax was introduced only with effect from 18.4.2006 - Decided in favor of assessee.
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