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2008 (4) TMI 159 - AT - Service TaxLiability of service recipient to pay tax in case of import of services - conflicting views were taken by different Benches on the question of applicability of Rule 2(1)(d)(iv) for the period prior to 1-1-2005 - held that Service tax was not leviable from a resident in India in respect of taxable service provided by a person resident abroad, prior to the enactment of Section 66A ibid - waiver of pre-deposit and stay of recovery to the appellants for the period after 1-1-2005 is granted
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