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2013 (7) TMI 782 - AT - Service TaxLevy of service tax - Assessee entered into license agreement with a foreign company - Royalty paid for disposal of valuable information - Department issued a show cause notice for non-levy of service tax - Held that:- services were being received by the respondent from foreign company - Demand has been raised in the show cause notice under 'reverse charge mechanism' from the recipient of the service as per Rule 2(1) (d) (iv) of the Service Tax Rules - Recipient of service is liable to service tax from 18.04.2006 only - Since in the present appeal demand is raised for the period prior to 18.04.2006 on recipient of service, Respondent in the present case is not liable to service tax for the period prior to 18.04.2006 - Following decision of INDIAN NATIONAL SHIPOWNERS ASSOCIATION Versus UNION OF INDIA [2008 (12) TMI 41 - HIGH COURT OF BOMBAY] - Decided against Revenue.
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