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2009 (9) TMI 670 - CESTAT, BANGALOREScientific and technical consultancy- Services received from outside India- . The issue involved in this case is regarding service tax payable by the appellants during the period from 16-8-2002 to 31-3-2007 for the services rendered by the respondent under the category of ‘Scientific and Technical Consultancy Services’. It is undisputed that the respondent has received the said services from a foreign firm. The Commissioner (Appeals) has come to the conclusion that for the period from 16-8-2002 to 18-4-2006, the respondent, being a recipient of the services is not liable to service tax. It is the finding, that the respondent has discharged the service tax liability from 18-4-2006.In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that uphold the order of Commissioner (Appeals) and reject the appeal filed by the revenue.
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