TMI Blog2011 (2) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... hipowners Association v. Union of India [2008 -TMI - 32013 - HIGH COURT OF BOMBAY], service tax is not leviable under Rule 2(1)(d)(iv) on the petitioner prior to 18-4-2006 - find that the appellants are not liable to pay service tax on the services received by them from the foreign supplier during the impugned period - Accordingly, impugned order is set aside. - ST/200 OF 2008 - ST/45 OF 2011 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) of the Service Tax Rules, 1994 a person who is non-resident or is from outside India and does not have any office in India, the person receiving taxable services in India will pay service tax on payment made to foreign consultants. Holding that the said service falls under the category of "Scientific and Technical services" a show-cause notice was issued to the appellants and the same was adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterated the impugned order. 4. Heard and considered. 5. We find that the issue is no more res integra in the light of the decision of the Hon'ble Bombay High Court in the case of Indian National Shipowners Association (supra) which was confirmed by the Hon'ble Apex Court in a case where the service recipient is in India who has received the services from abroad is not liable to pay service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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