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2010 (5) TMI 223 - HC - Service TaxImport of services- The assessee was liable to pay service tax on services received from overseas service providers even prior to 1-1-2005. Tribunal has remitted the matter back to the Appellate Authority to re-decide the same with regard to charging of service tax subsequent to 1-1-2005. Held that- as matter remanded appellant to raise all points raised in present appeal before appellant authority. Appeal having no merit, dismissed.
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