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2016 (4) TMI 1034 - AT - Service TaxService tax liability - as recipient of service under Rule 2(1)(d)(iv) of Service Tax Rules, 1994 - Consultancy Engineering Services, Technical Consultancy Services and Technical Test & Analysis Services - Held that:- the entire amount had been received by the appellant prior to 18/4/2006 i.e. the date of enactment of Section 66A of the Finance Act, 1994. Hence, the issue is covered by the decision of the Hon'ble Bombay High Court in the case of Indian National Ship Owners Association Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] against which the Department's SLP was dismissed by the Hon'ble High Court reported as UOI & Others Vs. Indian National Ship Owners [2009 (12) TMI 850 - SUPREME COURT OF INDIA] and the said principle of law has been accepted by the Board vide its instruction dated 26/9/2011. Therefore, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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