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2011 (6) TMI 352 - AT - Service TaxService tax liability on the technical assistance received - Held that:- As it is not in dispute that the appellant is the recipient of services and the period involved is prior to 18.4.2006 hence, the recipient of services can be taxed only from 18.4.2006 is a settled law inasmuch as the judgment of Indian National Shipowners Association of India Vs. Union of India [2008 (12) TMI 41 - HIGH COURT OF BOMBAY] & CST, Bangalore Vs. Bharat Electronics Ltd. [2010 (8) TMI 148 - BANGALORE HIGH COURT] squarely holds the settled law, which is in favour of the assessee
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