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2010 (4) TMI 460 - AT - Service TaxReverse Charge - This issue in dispute, namely, as to whether import of services into India prior to 18-4-2006 attracted levy of service tax. Held that in the light of the decision of Indian National ShipOwners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY assessee was not liable to pay service tax for import of service into India prior to 18.04.2006.
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