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2009 (1) TMI 41 - CESTAT, NEW DELHIRespondents paid consultancy fee for technical services to a foreign based company - with effect from 1.1.2005, under Notification No. 36/2004, recipient of such service e could not be held liable for paying service tax prior to 1-1-2005 - held that as a recipient of the ‘consulting engineer’ service from outside India, the appellant was not liable to pay service tax prior to 1-1-2005 - appeal filed by the Revenue is rejected
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