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2018 (10) TMI 838 - CESTAT BANGALOREManagement Consultant’s Service - royalty payments made by the appellant to the foreign collaborators - demand of service tax - Held that:- This issue is no more res integra and has been settled in the case of COMMISSIONER VERSUS MAJESTIC MOBIKES PVT. LTD. [2011 (9) TMI 956 - KARNATAKA HIGH COURT] - the service tax liability on any taxable service provided by a non-resident or a person located outside India to a recipient in India would arise w.e.f. 18/04/2006 i.e. the date of enactment of the Section 66A of the Finance Act, 1994 - Demand set aside - appeal allowed - decided in favor of appellant.
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