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2013 (7) TMI 266 - CESTAT MUMBAIImport of service – franchise services – appellant was appointed as non – exclusive independent contractor - Held that:- Services received prior to the commencement of section 66A are not liable under service tax - issue of liability was settled in Indian National Ship Owners Association v/s Union of India (2008 (12) TMI 41 - HIGH COURT OF BOMBAY) - demand is not sustainable – appeal decided in the favour of the assessee.
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