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2011 (4) TMI 585 - HC - Service TaxService tax leviability - service recipient - whether the respondent-assessee which is a recipient of management service, liable to pay service tax on such services for a period prior to 18-4-2006 - Held that:- the charging Section making service recipient liable to pay service tax, in certain circumstances was introduced by virtue of Section 66A of the Finance Act, 1994 with effect from 18-4-2006, any demand of service tax prior to the said period, merely relying on Rule 2(1)(d)(iv) of the Service Tax Rules was wholly impermissible - Decided in favour of assessee.
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