TMI Blog2011 (8) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not liable to pay service tax for the services received from abroad prior to 18.4.2006, when the provisions of Section 66A of Finance Act 1994 were enacted. - ST/691 of 2007, 104 of 2008 - - - Dated:- 4-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Appearance: Appeared for Appellant : Shri Rupender Singh, Advocate Appeared for Respondent : Shri Sonal Bajaj, SDR (for ST/69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax and various notifications. However, we do not feel the need of referring of all of such notifications inasmuch as the issue is no more res integra and stands settled by the Bombay High Court's decision in the case of Indian National Shipowners Association Vs. Union of India reported in 2009 (13) STR 235 (Bom.). It stands held that the recipient of various services in India were not liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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