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2011 (6) TMI 363 - AT - Service TaxBusiness auxiliary services - Services received from foreign agents - Appellants challenged the levy of Service Tax for the period 16.6.05 to 31.12.05 not liable to pay Service Tax prior to 18.4.2006 when section 66A was introduced in the Finance Act enabling fastening of liability on the recipient of Services - Held that:- As decided in Indian National Shipowners Association vs. Union of India [2008 (12) TMI 41 - HIGH COURT OF BOMBAY] that "before enactment of Section 66A it is apparent that there was no authority vested by law in the Respondents to levy service tax on a person who is resident in India, but who receives services outside India - As the demand of Service Tax relating to period 16.6.2005 to 31.12.2005 on the recipients is clearly not sustainable - Decided in favour of assessee.
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