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2009 (6) TMI 466 - AT - Service TaxServices received from outside India- reverse charges- The issue relates to liability of service tax of the appellant for the period from 1-1.2005 to 17.4.2006 on the services received outside India. In the light of the judgment of Indian National Shipowners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT held that the section of reverse charges introduced w.e.f. 18.04.2006, thus the appellant is not liable to pay tax.
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