TMI Blog2010 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Bombay High Court which has been affirmed by the Hon’ble Supreme Court, we are of the view that substantial question of law arises in this appeal is required to be answered against the revenue and in favour of the assessee. - Indian National Ship Owners Association [2009 -TMI - 32013 - HIGH COURT OF BOMBAY] and [2009 (12) TMI 850 - SUPREME COURT OF INDIA] - 11 of 2007, - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a foreign collaborator. On the ground that service tax was not paid, show cause notice was got issued on 26-8-2003 demanding service tax, interest, penalty etc. and thereafter an Order-in-Original No. 6/2005, dated 28-11-2005 was passed by the Commissioner of Service Tax confirming the demand made in the show cause notice. Aggrieved by the order passed by the Commissioner of Service Tax, assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court. Per contra, counsel for the respondent submit that JCDR who appeared before the CESTAT has conceded that the issue is covered against the revenue and in favour of the assessee. Therefore, the appeal itself is not maintainable. He alternatively contends that Mumbai High Court had an occasion to consider similar question in the case of Indian National Ship Owners Association v. Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue has to be considered again. According to us, Bombay High Court in detail has considered the relevant amendments and notifications which has been affirmed by the Hon'ble Supreme Court after hearing the counsel for the parties. 6. Following the judgment of the Bombay High Court which has been affirmed by the Hon'ble Supreme Court, we are of the view that substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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