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2013 (4) TMI 460 - AT - Service TaxServices received from overseas agent for procuring export orders - demand dropped by the adjudicating authority for the period upto 18.04.06 in terms of the decision in the case of Indian National Ship Owners Association (2008 (12) TMI 41 - HIGH COURT OF BOMBAY) - Revenue appeal as that the Indian National Ship Owners Associations judgement has not been accepted and subsequent judgement in the case of Bhandari Hosiery Export Ltd. which rejected has been upheld by the Honble Supreme Court [2010 (10) TMI 907 - SUPREME COURT] which has not been accepted by the Revenue and the review petition is being filed there against - Held that:- It is seen that subsequently Boards letter F.No.276/8/2009-CX8A issued on 26.09.11 which observed that the appeals filed by the Revenue against the various orders of the courts/Tribunal, for defending levy of service tax on services received from outside India stands dismissed. Further, the review petition filed by the Revenue in the case of Bhandari Hosiery Export Ltd. has also been dismissed by the Honble Supreme Court [2013 (4) TMI 204 - SUPREME COURT] as observed in the said letter. After taking into consideration the entire developments, the Board has observed that in view of the aforesaid judgement of the Honble Supreme Court, the service tax liability on any taxable service provided by a non-resident or a person located outside India to a recipient in India would arrive w.e.f. 18.04.06, i.e.,enactment of section 76 of Finance Act, 1994. As such it is seen that the letter of the Board issued vide F.No.276/8/09-CX8A, dtd. 26.09.11 supports the respondents case. Thus no reasons to interfere in the impugned order of the Commissioner(Appeals). Accordingly the appeal filed by the Revenue is rejected.
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