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2009 (12) TMI 458 - CESTAT, CHENNAIReverse Charge - charge of service tax on services received from outside India. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India, 2009 TMI - 32013 - HIGH COURT OF BOMBAY, no service tax could be demanded on import of service prior to 18.04.2006.
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