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2010 (11) TMI 174 - AT - Service TaxCenvat credit - appellant received and availed the taxable services, namely, consulting engineering services from the foreign consultants during the period from 2002-03 to 2003-05 and paid service tax of Rs. 5,84,233/- vide TR-6 challan No. 21/2005-06 in terms of Rule 2(1)(d)(iv) of Service Tax Rules, 1994 - Hon’ble Bombay High Court in the case of Indian National Shipowners Association v. Union of India (2008 -TMI - 32013 - HIGH COURT OF BOMBAY) wherein it was held that the appellant is not liable to pay service tax at all prior to 18-4-2006, the demand of service tax from the service recipient is not sustainable - decided in the favour of the assessee
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