2008 (2) TMI 36

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..... br>5 of 2008 - -
Service Tax
Who is liable in case of Import of services – Disputed period is before 1.1.05 - Tribunal has rightly found that at the time when the tax was paid, the liability cou .....

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..... including the Notification issued under Section 68(2). In our view, the learned Tribunal has rightly found that at the time when the tax was paid, the liability could not be fastened on the recipient .....

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