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2011 (11) TMI 173 - CESTAT, BANGALORERefund claim – assessee paid service tax as recipient of the services of overseas agencies – period involved 16.06.2005 to 31.03.2006 – Held that:- Board vide Circular No. F. No. 276/8/2009-CX 8A dated 26.09.2011 advised the field formation that in such a situation the service tax liability on recipient in India would arise only w.e.f. 18.04.2006. Since the refund claim related to period prior to the same hence, order granting refund is confirmed.- Decided in favor of assessee.
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