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2012 (4) TMI 55 - AT - Service TaxOverseas commission agent services received – 'Business Auxillary Services' - services provided being before 18.04.2006 - Held that:- Liability under Finance Act 1994 for availing service of foreign agents arise after 18.04.2006 following Apex Court decision in case of Indian National Shipowners Association v. Union of India (2010 - TMI - 78723 - Supreme Court of India) - Decided in favor of assessee
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