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2012 (12) TMI 273 - AT - Service TaxReverse charge on import of services Assessee has received various services from territory outside India who have no office in India - The period involved in this case is 01.04.99 to 31.03.04 Revenue contended that assessee not paying the Service Tax on the services, falling under the category of 'Consultancy Engineering Service' as specified in Sec. 65(31), received by them Held that:- Since the period involved which is prior to 18.04.2006, i.e. the date of insertion of Section 66A of the Finance Act, 1994. 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 held in case of INDIAN NATIONAL SHIPOWNERS ASS.& ORS. (2010 (12) TMI 12 - SUPREME COURT OF INDIA). Hence impugned Orders are not sustainable in law. Therefore, the Orders are set aside and the Appeals of assessee are allowed.
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