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2009 (6) TMI 408 - CESTAT, AHMEDABADThe service tax demand of Rs. 11,31,61,912/- and imposition of penalty of Rs. 11 crores has been made on the ground that the appellants failed to discharge their liability towards service tax on the services received by them from foreign service provider during the period from 12-3-03 to 31-3-07. - appellant submitted that according to the decision of the Hon’ble Mumbai High Court in case of Indian National Ship Owners’ Association [2009 - TMI - 32013 - HIGH COURT OF BOMBAY], in respect of services received from foreign service provider prior to 18- 4-06, no tax is payable by the service receiver. – Revenue submits that the services received by the appellants were actually rendered within the country since it has been found from the records that all off-shore wells for oil exploration were located within 12 nautical miles from the shore and therefore formed a part of Indian land-mark. – Appellant is a Public Sector Undertaking – above Bombay HC ruling is relevant – 6 crore already deposited by the appellant towards Service tax as sufficient for the purposes of pre-deposit under Section 86 of Finance Act, 1994 and waive the requirement of deposit of balance amount of service tax and penalties imposed upon the appellants
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