TMI Blog2011 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... National Shipowners Association vs. UOI, reported in [2008 -TMI - 32013 - HIGH COURT OF BOMBAY) the appeal is allowed - 301/08 - - - Dated:- 15-3-2011 - Shri D.N. Panda, Shri Mathew John, JJ Present for the Appellant :Shri Vikrant Kakria, Advocate Present for the Respondent :Shri Amrish Jain, SDR Per D.N. PANDA: This appeal arises out of levy of service tax on the recip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sociation, reported in 2010 (17) STR J57 (SC) there is no scope to deny relief to the present appellants in respect of payment made to foreign parties providing service from abroad. Hon ble Punjab Haryana High Court following the decision of Hon ble Bombay High Court in Indian National Shipowners case (supra) held the same view for no recovery from the service recipient when there was no prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners case. 3. Following the judgement in the case of Indian National Shipowners Association (supra), the Tribunal in the past in several cases has allowed relief holding no liability for the period prior to prescription of recovery by law. Therefore, we are unable to depart from our decision. Consequently, appeal is allowed subject to the recovery of tax element arising out of annexure to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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