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2010 (2) TMI 305 - AT - Service TaxScientific and Technical Consultancy Service- the appellants received technical know-how from a foreign company based in Japan for the production of rubber products during the period 1-4-2002 to 30-9-2004 and paid royalty to the supplier of technical know-how under an agreement. The demand is raised on the ground that the services received fall under the category of ‘Scientific and Technical Consultancy Service’ and service tax was payable in terms of Rule 2( (d) (iv) of the Service Tax Rules, 1994. Held that-in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, recipient of taxable services from a person abroad having no office in India was not liable to pay tax on such services prior to 1-1-2005. The impugned order is not sustainable in law. The appeal is allowed.
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