TMI Blog2010 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... Rep. by Shri S. Malhotra, Advocate on behalf of the appellants. Per Rakesh Kumar Though this matter is listed for stay only, after hearing both the sides, I am of the view that this appeal can be taken up for final disposal as the issue is squarely covered by the judgement of the Bombay High Court in the case of Indian National Shipowners Association reported in 2009 (13) STR 235 (Bombay). 2. The respondents are manufacturer of leather articles which they are exporting. They had appointed some overseas commission agents for marketing of their products and those overseas agents were being paid commission. The service of procuring the export orders was taxable as Business Auxiliary Service un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No.223-224/CE/LDH/2010 dated 24.09.2010 dismissed the departments appeal and allowed the respondents appeal on the ground that during the period of dispute, there was no provision in the Finance Act, 1994 for charging service tax on taxable services received by a person in India from a person abroad not having any office or establishment in India on reverse charge basis and that such a provision was made by insertion of Section 66 A in the Act only on 18.04.2006. In this regard, he relied upon the judgement of Honble Bombay High Court in the case of Indian National Shipowners Association reported in 2009 (13) STR 235 (Bombay), which has been upheld by the Suprmee court vide jugement reported in 2010 (17) STR J57 SC) and also the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, in respect of taxable services received from abroad from a person not having office or establishment in India was introduced w.e.f. 18.04.2006 and in view of this, Honrable Bombay High Court in case of Indian National Shipowners Association (supra) has held that for the period prior to 18.4.2006, the service tax liability cannot be fastened on the service recipient in India in a situation where taxable service is provided by a non-resident person not having office/establishment in India. This judgement of the Honrable Bombay High Court has been upheld by the Supreme Court. In view of this, there is no infirmity in the impugned order. The Revenues appeal as well as stay application is dismissed. - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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