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2009 (8) TMI 173 - AT - Service TaxLiability of recipient in case of import of service - appellants in this case have been charged with non-payment of service tax liability and were alleged to have been evading service tax on the services received under the category of “Intellectual Property Services” and under the category of “Business Auxiliary Services” received from foreign nationals - The period of dispute is from 10-9-04 to 31-3-06 - The issue involved in this case is whether during the relevant period, the recipient of the service is liable to be imposed with service tax only on the ground that service provider is a non-resident and is a person who is situated outside India. We find that this issue is no more res-integra as the issue has been settled by the Hon’ble High Court of Bombay in the case of Indian National Shipowners Association [2009 - TMI - 32013 - HIGH COURT OF BOMBAY] holding recipient as liable from 18-4-2006 - The appeal is allowed
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