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2018 (7) TMI 1000 - CESTAT BANGALORELiability of service tax - Reverse charge mechanism - appellant, manufacturer and exporter of printed circuit board, was making payment to their overseas agencies as commission for providing services - services received during the period from 09.07.2004 to 31.03.2005 - Held that:- The issue involved in the present case is settled in favor of the appellant as the period involved in the present case is prior to 18.04.2006 when there was no service tax liability on the recipient of service - The ratio of the decision of Indian National Ship Owners’ Association [2008 (12) TMI 41 - BOMBAY HIGH COURT] is fully applicable in the present case, where it was held that Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Explanation below section 65(105) did not give any authority to levy service tax on import of services - demand set aside - appeal allowed - decided in favor of appellant.
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