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2011 (8) TMI 676 - AT - Service TaxService Tax on the services received from foreign agent - Held That:- In view of Indian National Shipowners Association Vs. Union of India (2008 - TMI - 32013 - HIGH COURT OF BOMBAY) further affirmed by supreme court . - It stands held that the recipient of various services in India were not liable to pay service tax for the services received from abroad prior to 18.4.2006, when the provisions of Section 66A of Finance Act 1994 were enacted.
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