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2013 (7) TMI 69 - CESTAT AHMEDABADImport of services Section 66A - Demand of Service tax- 'Consulting Engineers Service' - Section 65(31) - various services like design, drawing, technical knowledge, technical assistance etc. from various companies – payments were made in abroad - Whether the demand of service tax rendered to services before enactment of Section 66A is valid - Held that:– As the services were being provided by the foreign companies , services received by the respondent prior to the enactment of Section 66A will not be liable to pay service tax – as Held in Indian National Ship owners Association vs. UOI (2008 (12) TMI 41 - HIGH COURT OF BOMBAY)- Decided against the revenue.
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