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2009 (7) TMI 84 - CESTAT, NEW DELHIImport of Service – Before 18-4-2006 - Applicability of Service Tax - technical information and assistance - law laid down by Hon’ble High Court of Bombay shall govern the field in stead of Larger Bench decision. Similarly Revenue’s reliance on the decision of Hon’ble High Court of Rajasthan was on the context of Section 66 (2) of the Finance Act 1994. The Appeal of Revenue was dismissed in that case. Even following the ratio laid down by Hon’ble High Court of Rajasthan that when there was no notification for liability, Revenue has no scope to argue further in the present Appeals when there was no enactment to fasten liability in all the three Appeals under Section 66(A) of the Finance Act 1994. Further, decision of Hon’ble High Court of Bombay made on 11.12.08 while the decision in Aditya Cement was made by the Hon’ble High Court of Rajasthan was made on 26.2.08 – service tax was not leviable during the relevant period in view of decision of Bombay high court in the matter of Indian National Shipowners Association
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