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2010 (1) TMI 210 - AT - Service TaxCharges of service tax- Whether prior to 18-4-2006 there was provisions for recovery of Service Tax in relation to services provided by an individual residing outside India or not. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- prior to 18-4-2006, recipient of the services availed from outside the India is not liable for service tax. Therefore, we do not find any infirmity in the impugned order and the same is upheld. Accordingly, the appeal filed by the revenue is rejected.
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