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2015 (10) TMI 2154 - AT - Service TaxImport of services - reverse charge - assessee paid the amount to foreign companies for providing service under the category of Intellectual Property Right - Held That:- Amount paid by assessee was as fees for services rendered by non-resident service provider - Services provided to assessee outside India become taxable service as per Section 66 A of the Finance Act, 1994 - Respondents are restrained from levying service tax for the period from 1-3-2002 till 17-4-2006 - Demand of tax and penalties not sustained - Appeal of revenue rejected - Decision made in the case of Indian National Ship-owners Association Vs Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] followed - Decided in favour of assessee.
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