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2009 (7) TMI 627 - BOMBAY HIGH COURTPayment of service tax- Appeals to Tribunal rejected assessee’s application seeking waiver of pre-deposit of amount of service tax and interest payable thereon. Whether in view of judgment of Bombay High Court rendered in case of Indian National Shipowners Association v. Union of India] 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, lying down law that recipient of service is not liable for paying service tax, impugned order of Tribunal to extent it had not granted waiver of pre-deposit of amount of service tax with interest payable thereon, was liable to be set aside. Held-yes.
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