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2015 (8) TMI 401 - AT - Service TaxDemand of service tax - Reverse charge mechanism - Import of taxable service - Held that:- issue involved in this case is no longer res integra in the light of the judgement of the Supreme Court in the case of Indian National Shipowners Assn Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT], wherein it has been held that the reverse the mechanism became operative only from 18.04.2006 when Section 66A was introduced in the finance act 1994. As the period involved in this case is prior to 18.04.2006, Revenues appeal is not sustainable - Decided against Revenue.
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