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2008 (10) TMI 40 - AT - Service TaxCommissioner (Appeals) held that respondent being recipient of consulting service who is residing outside India and having no office in India, is not liable to pay service tax for the period 1998-99 to 2002-03 - held that the taxable service provided by non-resident from outside India who does not have any office in India, having been specified as ‘taxable service’ w.e.f. 1.1.05 and recipient of such service could not be held liable to pay service tax prior to 1.1.05
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