2009 (10) TMI 225

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..... The person providing services to the assessees herein is situated outside India and has no office in India. In the light of the decision of Indian National Shipowners Association v. Union of India 20 .....

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..... ein is situated outside India and has no office in India. The period of demand of tax is 2003-04. Therefore, the decision of the Hon'ble Bombay High Court in Indian National Shipowners Association v. .....

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