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    <title>2011 (12) TMI 141 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s decision to demand service tax for the period before 18.04.2006. The Tribunal held that liability for service tax on services provided by foreign-based providers to recipients in India arises only from 18.04.2006 onwards, as per the High Court judgment and Board circular. The original authority&#039;s decision was restored, providing consequential relief as per law.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s decision to demand service tax for the period before 18.04.2006. The Tribunal held that liability for service tax on services provided by foreign-based providers to recipients in India arises only from 18.04.2006 onwards, as per the High Court judgment and Board circular. The original authority&#039;s decision was restored, providing consequential relief as per law.</description>
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