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2016 (7) TMI 157 - CESTAT KOLKATALevy of service tax on import of services under reverse charge mechanism - for the period August 2002 to December, 2004 - Held that:- This issue was settled by Bombay High Court judgement in the case of Indian National Ship-Owners Association vs. UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT]. - In view of the above Service Tax on Reverse Charge Mechanism for the services received from abroad cannot be charged for the period prior to 18.04.2006. - Decided in favor of assessee.
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