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    <title>2015 (9) TMI 421 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the appeal concerning service tax payment dates and the categorization of services under &quot;consulting engineering services.&quot; The court relied on a Ministry of Finance circular clarifying that liability for service tax on services provided by non-residents arises from 18.4.2006, absolving liability for services received before that date. As a result, the appeal was dismissed without delving into the legal issues raised by the Department regarding statutory compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=263753</link>
      <description>The High Court dismissed the appeal concerning service tax payment dates and the categorization of services under &quot;consulting engineering services.&quot; The court relied on a Ministry of Finance circular clarifying that liability for service tax on services provided by non-residents arises from 18.4.2006, absolving liability for services received before that date. As a result, the appeal was dismissed without delving into the legal issues raised by the Department regarding statutory compliance.</description>
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