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2013 (12) TMI 435 - AT - Service TaxDemand of service tax in terms of Rule 2 (1)(d)(iv) of Service Tax Rules, 1994 - Recipient of service - Held that:- service tax cannot demanded from the service recipient under provisions of rule 2 (1)(d)(iv) of Service Tax Rules, 1994, prior to 18.04.2006. This judgment was uphold by the Hon'ble Supreme Court as reported in (2009 (12) TMI 850 - SUPREME COURT OF INDIA) and Board has also accepted - Following decision of National Shipowners Association Vs. UOI [2008 (12) TMI 41 - HIGH COURT OF BOMBAY] - Decided in favour of assessee.
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