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2008 (11) TMI 123 - CESTAT, AHMEDABADDemand on payment made to a foreign collaborator on account of services of technical know-how/assistance received by them - period involved is 1-4-2002 to 31-3-2003 – Larger Bench of Tribunal, in the case of Hindustan Zinc Ltd. has held that the recipient of taxable services received from outside India is liable to pay service tax only from 1-1-2005, in terms of Notification No. 36/2004-ST - in view of above decision demand is not sustainable in present case
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