TMI Blog2011 (4) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.4.03 to 31.3.03 - The Hon'ble Bombay High Court in the case of Indian National Shipowners Association Vs Union of India (2008 -TMI - 32013 - HIGH COURT OF BOMBAY) held that before the enactment of Section 66A w.e.f. 18.4.2006, the recipient of service from a foreign company cannot be held to be liable to service tax - Admittedly, the period in the present appeal is prior to 18.4.2006 - Decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical information in connection with the manufacture of their products. Revenue by considering the said services received by the respondents as falling under the category of 'Consulting Engineer' sought to tax the same in the hands of the recipient assessee in terms of provisions of Rule 2 and 6 of the Service Tax Rules, 1944. Accordingly, a show cause notice was issued on 16.2.2004 raising dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly set aside the order impugned before him. Hence the present appeal. We find that admittedly the service tax is sought to be recovered on the services received from a foreign company on the ground that the foreign company has no office in India and as such, the liability to pay service rests with the service recipient. The period involved in the present appeal is from 1.4.03 to 31.3.03. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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