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2012 (7) TMI 538 - HC - Service TaxPermissibility of collection of service tax from the service receiver in case of foreign based service providers before 18.04.2006 - Held that:- It is only after enactment of Section 66-A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents. In such cases, the Indian recipient of the taxable services is deemed to be a service provider. Before enactment of Section 66-A there was no such provision in the Act and therefore, the Respondents had no authority to levy service tax on the members of the Petitioners-association - Respondents are restrained from levying service tax from the members of the Petitioners-association for the period from 1-3-2002 till 17-4-2006 - in favour of assessee.
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