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2016 (1) TMI 261 - AT - Service TaxImport of services - Intellectual Property of Services - appellant contended that, the service provider did not have any premises in India. The Appellant, therefore, contends that no Service Tax is payable in the instant case - Held that:- Adjudicating authority has not considered the issue of Section 66A and also the issue of striking down of the provisions of Explanation to Section 65(105) of Finance Act, 1994. He has also not considered the Board's Circular dt.26.09.2011. It is also observed that the payment of ₹ 1,57,087.00 had been made by the Appellant during the period 01.04.2006 to 30.06.2006, whereas it is not clear from the facts when the related services were rendered. All these issues and other related issues have to be examined by the Adjudicating authority. Therefore, we are constrained to remand the matter back to the Adjudicating authority. - Matter remanded back to be decided afresh.
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