NASH INDUSTRIES Versus COMMISSIONER OF SERVICE TAX, BANGALORE - Service Tax - CESTAT BANGALORE - Tri - Demand of service tax - Import of goods by air - Demand confirmed on transportation of goods by air - Held that - applicant is not direct recipient of service from the foreign based service provider and therefore no tax liability can be fastened on them in terms of Section 66A of the Finance Act, 1994 - Stay granted. - 2013 (12) TMI 150 - CESTAT BANGALORE - 2013 (31) S.T.R. 603 (Tri. - Bang.) -................................... Service Tax - Case Laws
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