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2008 (11) TMI 157 - AT - Service TaxImport of service - appellants are receiver of Commission Agent service from a company located abroad - Larger Bench of the Tribunal in case of M/s. Hindustan Zinc Ltd. v. CCE, Jaipur, laying down that service recipient of such services in India is liable to service tax w.e.f. 1-1-05 in terms of Notification No. 36/2004 - appellant agrees that he will be liable to pay service tax w.e.f. 1-1-05 - prayer for remanding the matter for quantification of his duty liability, is accepted
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