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2009 (11) TMI 174 - CESTAT, CHENNAIServices received from outside India- In these cases, the taxable service (Business Auxiliary Service) was received in India from abroad prior to 18-4-2006. in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that-set aside the impugned order which confirms the demand of service tax together with interest and imposes penalty, and allow the appeal.
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