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2008 (12) TMI 60 - AT - Service TaxTechnical Consultancy Service received from the overseas parties - ‘Technical Consultancy Service’, came into service tax net w.e.f. 16.7.01 - services have been rendered and received prior to introduction of service tax on 16.7.01 and the payment made for the said services on subsequent date - held that in respect of such services, the payment made by the recipient of the services on subsequent date cannot be taxed – appeal of assessee is allowed
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