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2014 (8) TMI 303 - AT - Service TaxConsulting Engineer service - import of services - reverse charge - Held that:- in absence of the specific provisions in the Finance Act, 1994 during the period prior to 18.4.2006, for recovery of the service tax, from the service recipient in India, in case of the services provided by a service provider abroad, no service tax could be recovered from the service recipient. In view of this, the impugned order is not sustainable - Following decision of Indian National Ship Owners Association Ltd. [2008 (12) TMI 41 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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