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2009 (8) TMI 376 - CESTAT, CHENNAIServices received from outside India- commission to a foreign agent- Department confirm a demand against the appellant on the ground that services of foreign collaborators for transfer of technical know-how were received, therefore assessee required to pay service tax from 01.01.2005. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT held that, liability to pay service tax arise from 18.04.2006 thus waive the requirement of pre-deposit the tax amount.
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