TMI Blog2009 (11) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore as service receiver they were liable to pay service tax. Held that- in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that there was no liability on such service receiver prior to 18.04.2006. - ST/287-290 OF 2009 - A/2314-2317 AND S/1580-1583/WZB (AHD.) OF 2009 - Dated:- 6-11-2009 - B.S.V. MURTHY, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the appellants submits that the Joint Commissioner had accepted their contention that the management fee paid was not for management consultancy service and on merits appellants are not liable to pay service tax. Subsequently, the Commissioner exercised his powers of revision under section 84 of Finance Act, 1994 and passed the impugned order. He submits that in view of the decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
