TMI Blog2014 (4) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the Hon’ble Bombay High Court in the case of Indian National Ship Owners Association Vs Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] held that service tax could not be demanded from the service recipient prior to 18.4.2006 as the provisions of Rules 2(1) (d) (iv) of Service Tax Rules 1994 ultra vires under the provisions of the Act - Decided in favour of assessee. - Appeal No.S/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3.05. By Order-in-Revision No.12/2007 dt. 27.6.07, the Commissioner confirmed the demand of service tax along with interest and penalty. 2. After hearing both sides and on perusal of the records, we find that tax was demanded on the appellant towards service received from M/s.Atona who had no office in India. We find that the Hon ble Bombay High Court in the case of Indian National Ship Owner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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