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2011 (8) TMI 911 - AT - Service TaxWaiver of pre-deposit - lower authorities have held that the service tax liability, though is required to be raised against the foreign service provider but the liability would get shifted to the appellant - High Court judgment in the case of Indian National Shipowners Association v. Union of India reported in (2008 -TMI - 32013 - HIGH COURT OF BOMBAY) laying down that the service recipient in India, from a foreign person, who does not own office in India, is not liable to pay service tax before 18-4-2006 when the provisions of Section 66A were enacted - Decided in favor of the assessee
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