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2015 (1) TMI 334 - HC - Service TaxImport of services - Consulting Engineer service - Inclusion of technical know how fees - Held that:- Circular F. No. 276/8/2009-CX8A is based on the decision of the Bombay High Court as confirmed by the Supreme Court in Union of India Vs Indian National Shipowners Association [2009 (12) TMI 850 - SUPREME COURT OF INDIA] - there is no tax liability on the assessee in respect of the transaction during the relevant period - service tax liability on any taxable service provided by a non resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.4.2006 - Decided against Revenue.
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