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2009 (11) TMI 479 - AT - Service TaxReverse Charges - Assessee were subsidiaries of a foreign company. Service tax had been demanded from assessee on ground that they had paid management fees to parent company which was nothing but payment for management consultancy and, therefore as service receiver they were liable to pay service tax. Held that- in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that there was no liability on such service receiver prior to 18.04.2006.
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