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2018 (11) TMI 843 - AT - Service TaxClassification of services - Consulting Engineering Services or otherwise - assessee had entered into agreement with different foreign companies having no office in India - reverse charge mechanism - The Hon’ble Bombay High Court and subsequently Hon’ble Supreme Court in the case of Indian National Shipowners Association vs. UOI [2009 (12) TMI 850 - SUPREME COURT OF INDIA] have categorically held that service tax is liable to be paid on services received from abroad only after the date of enactment of Section 66A - These views have also been circulated by CBEC vide their Circular dated 26.09.2011 - the liability for payment of service tax on services received from abroad will arise only from 18.04.2006 - demand for the prior period set aside. There is no justification for imposition of any penalty under the Finance Act, 1994. Appeal disposed off.
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