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2011 (4) TMI 1301 - HC - Service TaxLiability of tax - service of consulting finance - appellant's case is that they are the recipients of the service and therefore, there is no liability in law on a recipient of a service to pay the service tax - Held that: - similar issue decided in the case of Commissioner of Central Excise & Service Tax, Large Taxpayer Unit Versus Micro Labs Ltd. [2011 (1) TMI 461 - KARNATAKA HIGH COURT], where it was held that from 18-4-2006 the service provided by a person who is outside the country and who has no fixed establishment or permanent address in the country, such a taxable service shall be treated as if the recipient of service had himself provided the service in India and accordingly all the provisions of this Chapter shall apply. Therefore, prior to 18-4-2006 the service tax was not payable by the recipient, in the event the service provider was outside the country and he had no permanent address or place of business within the country - As the period for which the service tax was claimed is anterior to the above said amendment, the recipient of the service has no obligation to pay the service tax - appeal dismissed - decided against Revenue.
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