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2008 (8) TMI 65 - CESTAT NEW DELHIAppellant is recipient of consulting engineer service from abroad - liability of the service recipient – held that recipient of consulting engineer service from outside India is not liable to pay service tax prior to 01.01.2005 - we are not able to appreciate as to how tax liability which is creature of statute and governed by statutory provisions can be determined or apportioned on the basis of terms of the agreement between two private parties – appeal of assessee is allowed
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