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2010 (2) TMI 454 - AT - Service TaxReverse Charge - The issue involved in this case is regarding the service tax liability on the Technical know-how fees and Royalty charges paid by the appellant during the period 10-9-2004 to 31-12-2005 to their group of companies situated abroad. The lower authorities have come to a conclusion that the service tax liability on the Technical know-how fees and Royalty charges paid by the appellant during the relevant period is liable to service tax liability, on the point of reverse charge mechanism. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, there was no authority vested by law in revenue to levy service tax on a person who is resident in India.
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