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2010 (4) TMI 383 - HC - Service TaxImport of services- the assessee being a foreign company has rendered the services to an Indian Company and service rendered to an Indian Company is liable to pay service tax. Period involved from November, 1998 to December, 2000. words ‘company’ or ‘firm’ not included in definition of consulting engineer during material period. Appellant firm not covered even if foreign service provider considered as liable under consulting Engineer Service. Held that- section 66A of Finance Act, 1994 casting liability on recipient on import of services effective from 18.4.2006 and not in force during material period. Service tax liability absent. Question of law answered against revenue.
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