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2009 (9) TMI 674 - CESTAT, BANGALOREServices received from outside India- banking and other financial services- The appellant had availed the services of M/s. Visa International Service Association, USA (hereinafter referred to as ‘VISA International’) falling under the category of ‘Banking & Financial Services’ under section 65(12)(vii) of the Finance Act, 1994 and had paid for the same. Investigations revealed that VISA International did not have an office in India and hence the Service Tax liability had to be discharged by the recipient of service viz., M/s. Canara Bank in terms of rule 2(1)(d)(iv) of Service Tax Rules, 1994. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- the services provided before 18.4.2006 are not liable for service tax, thus appeal is allowed.
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