TMI Blog2009 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pay service tax from 01.01.2005. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT held that, liability to pay service tax arise from 18.04.2006 thus waive the requirement of pre-deposit the tax amount. - S/29 & 30 OF 2009 - 776 & 777 OF 2009 - Dated:- 17-8-2009 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT AND DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994. The period in dispute is 9-7-2004 to 30-4-2006. 3. In Appeal No. S/30/09 demand of Rs. 37,13,657 has been confirmed against the applicants on the ground that services of foreign collaborators for transfer of technical know-how were received and therefore the assessees were required to pay service tax as recipient of services with effect from 1-1-2005, together with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice recipient in India was liable to service tax from 1-1-2005 was distinguished on the ground that Aditya Cement received services in India from its service provider. Following the ratio of the Bombay High Court's decision and Larger Bench decision of the Tribunal, we waive the requirement of pre-deposit of the amounts in question and stay recovery thereof pending the appeals. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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