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2017 (11) TMI 1430 - AT - Service TaxFranchise service - reverse charge mechanism - whether the appellant satisfy the fourth condition stipulated in the definition of Franchise service as it stood at the relevant period or otherwise? - Held that: - the period involved is prior to 18.4.2006 on which date Section 66A came to be introduced in the Finance Act, 1994 - for the period from 01.-07.03 to 15.06.2005 the law laid down by the Indian Ship-owners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT], will prevail, since the appellants have paid the franchisee fee to the foreign franchisor, hence no tax liability will arise for that period - appeal allowed - decided in favor of appellant.
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