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2008 (7) TMI 45 - AT - Service TaxDemand on ground that during the period July, 2003 to Nov. 2004, the appellant received service of Consulting Engineer from Foreign Service provider – Revenue contend that service recipient are liable to pay Service Tax - held that only w.e.f. 1.1.2005, the recipient of service of foreign service provider are liable to pay Service Tax - As in the present case, the period is prior to 1.1.2005, therefore, without going into the other issues raised in the appeal, the demand is not sustainable
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