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2010 (5) TMI 179 - AT - Service TaxImport of Services - appellant were receiving services from people who are situated abroad under the categories of Consulting engineer service, repair and maintenance service, commercial training and coaching services, computer network services – Held that: - up to 18/4/2006, the service tax liability cannot be fastened upon the appellant as the recipient of the services as the law is settled by the Hon’ble High Court of Bombay in the case of Indian National Shipowners Association. – regarding post 18/4/2006 - first services which are received by the appellant needs to be classified and benefits in accordance with law needs to be extended to them. On perusal of the entire Order-in-Original , we find that there is no classification of the services which have been received by the appellant and the entire demand has proceeded on the presumption that all the services which are received by the appellant are taxable as the recipient. - , for the period post 18/4/2006, matter remanded back
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