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2008 (9) TMI 186 - AT - Service TaxUtilization of input service credit for payment of tax on Intellectual Property Service received from abroad - during the relevant period, the person who is liable to pay Service Tax and who does not provide any taxable service or does not manufacture final products, shall be deemed to be an output service provider - In view of such a deeming fiction, service tax on such deemed output service can definitely be paid by utilizing the Cenvat credit on ‘input services’ - demand not justified
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