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2018 (2) TMI 829 - AT - Service TaxConsultancy Engineer Service - whether the appellant is liable to pay service tax for the amount received as professional fees for service rendered for a project outside India? - Held that: - the service was rendered by the appellant for a foreign project and the professional fees, though received in Indian currency, is not liable to levy of service tax being export of services - issue decided in favor of assessee in the case of INDIAN NATIONAL SHIPOWNERS' ASSOCIATION Versus UNION OF INDIA [2009 (3) TMI 29 - BOMBAY HIGH COURT]. Time limitation - Held that: - SCN dated 30.11.2006 has been issued invoking the extended period, which is not sustainable as the issue was interpretational and had travelled upto the Apex Court. Appeal allowed - decided in favor of appellant.
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