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2009 (4) TMI 10 - AT - Service TaxDemands on Indian companies for tax on services of BAS received from persons abroad - held that “it is only after enactment of Section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents - Since Section 66A was introduced on 18.4.2006 much after the material period, the impugned order had to be sustained – revenue’s appeal rejected
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