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2008 (10) TMI 154 - AT - Service TaxWhether, for ‘the period September, 2002 to February, 2003, the appellants are liable to pay service tax under the head “consulting engineer’s service” to the exchequer in respect of the fee paid by them to two foreign companies - charging Section 66A empowering levy and collection of Service Tax from the recipients of the services came into force only w.e.f. 18-4-2006 - held that a taxable service provided by a non-resident from outside India, who did not have any office in India, was not assessable to service tax in the hands of its recipient in India for any period prior to 1-1-2005
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