TMI Blog2010 (6) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... record. We make it clear that when there was no liability declaration by law at the relevant point of time, mere consent of parties by an agreement shall not create a liability - ST/96/2004 - - - Dated:- 9-6-2010 - For approval and signature: Hon'ble Shri D.N. Panda, Member (Judicial) and Hon'ble Shri S.K. Gaule, Member (Technical) Present:- Shri Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian National Shipowners Association reported in 2009 (13) STR 235 (Bom.) and upheld by the Hon'ble Supreme Court as reported in 2010 (17) STR J57 (SC) and negates the proposition of Revenue. 2. There is no dispute that the adjudication related to the period 1999-2000 and 2000-01. Consultancy service was provided by foreign consultant to the Indian appellant in terms of an agreement and as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to conceive that liability to tax on the appellant arises. Having no dispute that the appellant availed service of foreign consultant and the duty liability of the appellant is after a notified date, the appeal of the appellant is allowed for no evidence of service tax collected, on record. We make it clear that when there was no liability declaration by law at the relevant point of time, mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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