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2009 (10) TMI 265 - CESTAT, BANGALORECharges of service tax received outside India- M/s. APC had failed to pay Service Tax on the payments made for obtaining the technical know-how from M/s. American Power Conversion, West Kingston, Rhode Island, USA. The services so provided by the foreign company in the engineering discipline related to the advice, consultancy and technical assistance which appeared to be classifiable under the category of Consulting Engineer Services. M/s. APC appeared to be liable to pay Service Tax under the aforementioned category in terms of rule 2(1)(d)(iv) of Service Tax Rules, 1994 from 16-8-2002 to 9-9-2004. In the light of the decision of Indian National Shipowners Association v. UOI 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that appeal filed by assessee allowed as the concept of reverse charge introduced from 18.04.2006.
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