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2010 (6) TMI 129 - AT - Service TaxConsulting Engineer- whether the activity of supply of drawing and designs for modernization and development of seamless pipe plant fall under the category of Consulting Engineer and whether the appellant is required to pay Service Tax on the amount paid by the appellant to foreign based service provider in terms of the provisions of Rule 2(1)(d) (iv) of the Service tax rules 1994? Held that- in the light of the decision of Indian National Shipowners Association Vs. Union of India2009 -TMI - 32013 - HIGH COURT OF BOMBAY, the appellant is able to succeed only on this ground as the supply of drawing & design were obtained by the appellant in January 2003 from their foreign supplier much prior to 18.4.2006 hence impugned order is set aside.
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