TMI Blog2010 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant to foreign based service provider in terms of the provisions of Rule 2(1)(d) (iv) of the Service tax rules 1994? Held that- in the light of the decision of Indian National Shipowners Association Vs. Union of India2009 -TMI - 32013 - HIGH COURT OF BOMBAY, the appellant is able to succeed only on this ground as the supply of drawing & design were obtained by the appellant in Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 2(1)(d) (iv) of the Service tax rules 1994. 3. The facts of the case are that the appellant obtained designs and drawing from M/s. ABB Ltd. USA in the month of January 2003 for modernization and development of their seamless pipe plant. A show cause notice was issued in 2007 proposing that this activity fall in the category of 'Consulting Engineer' and proposed to impose Service Tax on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Indian National Shipowners Association Vs. Union of India reported in 2009 (13) S.T.R. 235 (Bom.) which was upheld by the Hon'ble Apex Court reported in 2010 (17) STR J-57 (SC) and (c ) Prior to 1.5.2006 the Consulting Engineer was not covered the body corporate. Hence prayed that impugned order be set aside and appeal be allowed. 5. I have gone through the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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