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2016 (10) TMI 241 - AT - Service TaxImport of services from non-resident associate group company situated in Netherland - Reverse charge - Held that:- when the services are provided by a foreign service provider having no office in India, we find the legal position has been settled by the Hon 'ble Bombay High Court in Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] which has been affirmed by Hon'ble Supreme Court. [2009 (12) TMI 850 - SUPREME COURT OF INDIA]. The appellant is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006. Penalties levied on the appellants are waived in terms of Section 80 of the Act. Cenvat Credit availed on the basis of duty paid documents TR-6 Challans for the eligible period is upheld. - Decided partly in favor of assessee.
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