TMI Blog2009 (5) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... s to them (Indian company) being a service receiver for the period of January 2005 to March 2006. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- no liability arise, thus allowed the appeal. - ST/353 OF 2007 - ST/202 OF 2009 - Dated:- 25-5-2009 - D.N. PANDA, JUDICIAL MEMBER AND RAKESH KUMAR, TECHNICA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt conferring power on the Central Government was enacted in 2006 to come into force with effect from 18-4-2006. The case of the appellant is from January 2005 to March 2006. Therefore, he submits that recovery of the service tax from the service recipient prior to 18-4-2006 is not permissible in view of judgment in Indian National Shipowners Association v. Union of India [2009] 18 STT 212 (Bom.). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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