2011 (2) TMI 800

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..... e to service tax for service received from abroad only with effect from 18.4.2006 after the enactment of Section 66A of the Finance Act, 1994 - therefore, dismiss the application for condonation of delay - As a result the appeal is dismissed as time-barred. - ST/COD/526/2010 and ST/692/2010 - 289/2011 - Dated:- 7-2-2011 - Per: Jyoti Balasundaram: Heard both sides on the application for condo .....

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..... he Order-in-Appeal does not arise. Further, the clarification is contrary to the decision of the apex Court in the case of Union of India Vs. Indian National Shipowners Association 2010 (17) STR J57 (SC), upholding the decision of the Hon'ble Bombay High Court which had held that service recipient in India is liable to service tax for service received from abroad only with effect from 18.4.2006 .....

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