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2009 (1) TMI 45 - HIGH COURT OF GUJARAT
Taxable Event - services were received by respondent between November 2001 and March 2002 while the invoice has been raised and settled in September 2003 - At the time of providing services there was no service tax but at the time of realizing the amount service tax was leviable - held when the services were rendered by the service provider and received by the respondent the liability was not cast on the recipient of the services.