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2011 (4) TMI 222 - AT - Service TaxDemand - Online information and database access or retrieval service - Rule 2(d) (iv) of the Service Tax Rules, 1994 - Before enactment of Section 66A it is apparent that there was no authority vested by law in the respondents to levy service tax on a person who is resident in India, but who received services outside India - Rule 2(1) (d) (iv) of the Service Tax Rules, 1994 read with Section 66-A of the Finance Act, 1994, is effective only from 18.4.2006 - The service in this case has been rendered in 2004 and hence the appellants were not liable to pay service tax. When the demand of Service Tax is not sustainable there in no question of imposing any penalty and charging of any interest - Decided in favour of the assessee
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