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2008 (7) TMI 296 - AT - Service TaxImport of software – whether it liable to service tax or duty - demand under “Online information and Data Base Access and Retrieval Services” - contention that imported software is in the nature of goods and not service and service tax can be imposed on such software – contention that even if such software can be considered as import of service, at the material time the recipient of such service were not liable to pay Service tax – issue is not free from doubts – stay granted
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