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2018 (3) TMI 1000 - AT - Service TaxConsulting Engineer Service - reverse charge mechanism - Held that: - chargeability of service tax on taxable services provided by non-recipient or a person located outside India to a recipient in India on reverse charge basis became payable only after introduction of Section 66A in the Finance Act, 1994 with effect from 18.4.2006 - Since the entire demand in the present case is prior to this date, the demand cannot be upheld - appeal allowed - decided in favor of appellant.
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