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    <title>2009 (9) TMI 674 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that they were not liable for service tax as the recipient of services from VISA International before 18-4-2006. The Tribunal set aside the impugned order, allowing the appeal and providing consequential relief. The decision was based on the legal principle that service tax liability on recipients of services from abroad could only be enforced from the introduction of section 66A in the Finance Act, 1994.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that they were not liable for service tax as the recipient of services from VISA International before 18-4-2006. The Tribunal set aside the impugned order, allowing the appeal and providing consequential relief. The decision was based on the legal principle that service tax liability on recipients of services from abroad could only be enforced from the introduction of section 66A in the Finance Act, 1994.</description>
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      <pubDate>Fri, 11 Sep 2009 00:00:00 +0530</pubDate>
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