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    <title>2008 (12) TMI 107 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, RTSS, in a case concerning the liability to pay service tax on technical know-how received from abroad. The Tribunal held that the demand for service tax on the technical know-how received before the notification specifying the liability of Indian recipients to pay service tax was not sustainable. Therefore, RTSS was not liable to pay service tax for the technical know-how received from abroad during the period before the notification date.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33127</link>
      <description>The Tribunal ruled in favor of the appellant, RTSS, in a case concerning the liability to pay service tax on technical know-how received from abroad. The Tribunal held that the demand for service tax on the technical know-how received before the notification specifying the liability of Indian recipients to pay service tax was not sustainable. Therefore, RTSS was not liable to pay service tax for the technical know-how received from abroad during the period before the notification date.</description>
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      <pubDate>Mon, 29 Dec 2008 00:00:00 +0530</pubDate>
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