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2018 (8) TMI 33 - CESTAT BANGALOREApplicability of Service Tax - technical testing and analysis’ service - the service received by the respondents on or after 18.04.2006 - Reverse charge mechanism - whether any service received by the respondents under the heading ‘technical testing and analysis’ was received in India wholly or partly after 18.04.2006? - Held that:- The learned counsel for the appellants has produced invoice in their defence. However, that invoice is dated 16.02.2006 which is prior to 18.04.2006; the other records like invoices are not available to verify at this end. It is logical that the case should go back to the original Adjudicating Authority for the limited purpose of verifying the services received by them, for the period from 18.04.2006 to December 2006, under the category of ‘technical testing and analysis’, ‘consulting engineer service’ and ‘business auxiliary service’ - appeal allowed by way of remand.
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