TMI Blog2011 (1) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... Articles 14, 19 (1)(g), 245 and 265 of the Constitution of India – Held that: - that the respondents are not entitled to levy service tax on the petitioners upto 17.4.2006, in respect of the services availed by them, as it is clear that Section 66A had been inserted in the Finance Act, 1994, by way of an amendment, by the Finance Act, 2006, only with effect from 18.4.2006, enabling the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing of the writ petitions, the learned counsel appearing on behalf of the petitioners had submitted that the issues arising for the consideration of this Court, in the present writ petitions, had already been considered by a Division Bench of the High Court of Bombay, in Indian National Shipowners Association V. Union of India (2009(1) STR 235 (Bombay) wherein it had been held as follows: 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f.18-4-2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. Now, because of the enactment of Section 66A, a person who is resident inIndiaor business inIndiabecomes liable to be levied service tax when he receives service outsideIn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioners-association. 21. Inthe result, therefore, the petition succeeds and is allowed. Respondents are restrained from levying service tax from the members of the Petitioners-association for the period from1-3-2002till17-4-2006, in relation to the services received by the vessels and ships of the members of the Petitioners-association outsideIndia, from persons who are non-residents ofIn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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