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2009 (5) TMI 373 - CESTAT, BANGALOREReverse Charges- Import of services- The appellant entered into an agreement with the foreign supplier for providing services such as access to the records of the parent company. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT, held that it is seen from the records that the services received by the appellant from their foreign company in Switzerland is for the period 2002-03 and 2003-04, while reverse charge introduced w.e.f. 18.4.2006, thus the impugned order set-aside and appeal is allowed.
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