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    <title>2012 (5) TMI 267 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal in the case concerning the recovery of Service Tax on royalty for Consulting Engineer services received from a foreign service provider during 2002-2005. The decision was based on the clarification in circular F.No.276/8/2009-CX8A, indicating no Service Tax liability for services received from foreign service providers without offices in India before 18.04.2006. The Tribunal upheld the dropping of proceedings against the appellant, emphasizing the importance of considering timelines and legal interpretations in such matters.</description>
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