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2015 (8) TMI 449 - AT - Service TaxIntellectual Property Services - According to the Revenue, the Intellectual Property Services was brought into the service tax net with effect from 07.9.2004 and the appellant is liable to pay service tax as recipient in India - Held that:- Issue is no more res-integra and settled by the decision in the case of Indian National Shipowners Association vs. UOI - [2008 (12) TMI 41 - BOMBAY HIGH COURT], which is upheld by the Hon'ble Supreme Court as reported in [2009 (12) TMI 850 - SUPREME COURT OF INDIA]. The learned advocate also relied upon the decision of the Hon'ble Gujarat High Court in the case of Commissioner of Service Tax vs. Quintiles Data Processing Centre (I) Pvt. Limited - [2011 (4) TMI 585 - GUJARAT HIGH COURT]. It has been held that charging Section i.e. Section 66A of Finance Act, 1994 is introduced with effect from 18.04.2006 in respect of the services received from the foreign. In the present case, the dispute relates to the period October 2004 to September 2005 - Decided in favour of assessee.
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