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2011 (1) TMI 550 - AT - Service TaxService tax liability - Import of service - appellant submits that as a recipient, they are not liable to pay Service Tax prior to 18.4.2006 on which date Section 66A was introduced in the Finance Act, 1994 - As per the decision of the Hon'ble High Court of Bombay in the case of Indian National shipowners Association Vs. Union of India [2008 -TMI - 32013 - HIGH COURT OF BOMBAY] ,decided in favour of assessee.
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