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2009 (5) TMI 451 - AT - Service TaxReverse charges- services received from outside India- whether appellant is liable to pay service tax on the Commission paid to the person/party who has no business establishment in India and providing taxable services to them (Indian company) being a service receiver for the period of January 2005 to March 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- no liability arise, thus allowed the appeal.
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