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2013 (10) TMI 690 - AT - Service TaxLevy of service tax on import of services - date of import or date of payment - Services of technical know-how from parent company - Held that:- prima facie of the view that tax liability should be decided with reference to date of receiving service rather than date of payment of consideration. In this case, service was received prior to 18.4.06 though payment was made after 18.4.06 Therefore, liability would not arise prima facie. So we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal. There shall be stay on collection of dues during pendency of the appeal - stay granted.
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