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2011 (2) TMI 800 - CESTAT, CHENNAICondonation of delay - delay of 212 days - Import services - tax liabilities - As per the decision of the apex Court in the case of Union of India Vs. Indian National Shipowners Association – (2009 (12) TMI 850 - SUPREME COURT OF INDIA), held that service recipient in India is liable to service tax for service received from abroad only with effect from 18.4.2006 after the enactment of Section 66A of the Finance Act, 1994 - therefore, dismiss the application for condonation of delay - As a result the appeal is dismissed as time-barred.
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