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2017 (7) TMI 491 - AT - Service TaxConsulting Engineers service - license and technical co-operation agreement - the main contention raised by the respondents before the authorities below is that there is no liability to pay service tax as they are only service recipients and the foreign company viz. SAME, Italy, is the service provider - Held that: - the provision that makes the service recipient liable to pay service tax was inserted with effect from August 16, 2002 and that in the instant case, the service if any was received in 1996 which is prior to the insertion of the said provision - reliance was placed in the case of SAME ENGINES INDIA PVT. LTD. Versus COMMISSIONER OF C. EX., CHENNAI [2005 (3) TMI 558 - CESTAT, CHENNAI], wherein the Tribunal set aside the demand observing that the respondents are recipients of service and not service providers - demand set aside - appeal dismissed - decided against Revenue.
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