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2009 (6) TMI 480 - CESTAT, BANGALOREServices received from outside India- Reverse charges- The assessee, situated in Russia, had entered into an agreement with ‘J’ Ltd. in India for providing technical assistance by deputing highly qualified specialists. As the assessee had not taken the registration and not paid the service tax liability on the above services, the revenue issued a show cause notice demanding service tax from the assessee under category of ‘consulting engineer’ for the period of April, 1999 to march 2000. The adjudicating authority and Commissioner (Appeals) confirm the demand. In the light of the decision of Indian National Shipowners Association v. UOI 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- section 66A, was introduced from 18.4.2006, thus no liability to pay service tax before this period thus appeal is allowed.
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