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2009 (8) TMI 397 - AT - Service TaxServices received from outside India- Reverse charges- The appellants herein are the recipients of services and are liable to discharge service tax liability as provided by provisions of rule 2(1)(d)(iv) of Service Tax Rules, 2002 on the ground that as service providers being non-resident or from outside and do not have office in India, service tax liability needs to be discharged by the service receiver/appellant. In the light of the decision of Indian National Shipowners Association v. UOI 2009 -TMI - 32013 - HIGH COURT OF BOMBAY held that- service tax liability on the recipient of the services would arise only from 18.4.2006 set aside the impugned order and appeal is allowed.
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