2011 (7) TMI 838

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.... Heard both sides. Appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). The issue involved in this appeal is that whether the recipient of service provided by the foreign service provider is liable to pay service prior to 18.04.06. In the present case during the period October, 2004 to March, 2006, appellant received services provided by the foreign servic....