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2013 (3) TMI 565 - AT - Service TaxService Tax – Commission paid to agent situated abroad – Revenue trying to tax the appellant under Reverse Charge Mechanism. Held that - The issue involved is no more res-integra, as the reliance was made on judgment of Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association [2008 (12) TMI 41 - HIGH COURT OF BOMBAY] tribunal set aside the impugned order and allow the appeal filed by the appellant.
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