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2017 (9) TMI 1189 - AT - Service TaxReverse charge mechanism - amount paid to a foreign company towards testing charges and product updation - period in dispute is 2003 to 2004 - whether assessee who is receiving the services of a foreign company is liable to pay service tax on the amounts paid to the foreign company under reverse charge mechanism before insertion of Section 66A in the Finance Act, 1994? - Held that: - the issue is settled by the judgment of the Hon’ble High Court of Bombay in the case of Indian National Shipowners Association Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] wherein it has been held that the recipient in India would be liable to service tax only from 18.4.2006, which is after the enactment of Section 66A in the Finance Act, 1994 - the period of dispute being prior to 18.4.2006, the demand of service tax is unsustainable - appeal dismissed - decided against Revenue.
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