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2017 (3) TMI 245 - AT - Service TaxLevy of tax - reverse charge mechanism - services received from outside India - claim of appellant that section 66A, for levy of service tax on ‘reverse charge basis’, was incorporated in Finance Act, 1994 with effect from 18th April 2006, and ‘reverse charge mechanism’ became law only after such incorporation - Held that: - the tax itself was not leviable during the disputed period. The manner of discharging that tax liability cannot be the subject of a demand u/s 73 read with rule 14 of CCR, 2004 - appeal allowed - decided in favor of appellant.
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