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M/s ACL Mobile Ltd. Versus CST  ST, Delhi

Waiver of pre deposit - reverse charge - import of services - web hosting services - maintenance and repair service Held that - in respect of maintenance and repair service in respect of software to have been received from foreign service providers during period from 09/07/04 to 17/04/06 - since these services had been received during period prior to 18/04/06 when there was no provision in the Finance Act, 1994 for charging service tax in respect of services received by a person in India from an....... + More



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