2011 (4) TMI 1328

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..... nsferred technology to the Indian Company for valuable consideration? - Held that: - Section 66A was inserted in the FA, 1994, which came into force from 18-4-2006 foisting such liability on the recip .....

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..... e consideration. In other words, as the service provider is a foreign company, the Finance Act, 1994 is not applicable to him and he is not liable to pay service tax. 2. In fact this position has b .....

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