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2011 (2) TMI 855 - AT - Service TaxService tax liability - Provision of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 - Appellants submits that admittedly the period involved in this case is 2003 to 2005 and as held by the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association v. Union of India [2008 -TMI - 32013 - HIGH COURT OF BOMBAY], service tax is not leviable under Rule 2(1)(d)(iv) on the petitioner prior to 18-4-2006 - find that the appellants are not liable to pay service tax on the services received by them from the foreign supplier during the impugned period - Accordingly, impugned order is set aside.
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