2010 (1) TMI 210

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..... . 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. - ST/297 OF 2009 - A/45 AND S/28/WZB/AHD./2010 - Dated:- 5-1-2010 - ASHOK J .....

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..... eliance on following decisions:- (a) Indian National Shipowners Association v. Union of India [2009] 18 STT 212 (Bom.). (b) Union of India v. Indian National Shipowners [Civil Appeal No. 18932 of 2009, dated 14-12-2009]. (c) Unitech Ltd. 2009 (15) STR 338 (Trib. - LB) (sic). (d) Hindustan Zinc Ltd. v. CCE [2009] 18 STT 67 (New Delhi - CESTAT)(LB). (e) Hindustan Zinc Ltd. 2009 (14) STR J1 .....

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