TMI Blog2011 (8) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ers Association v. Union of India reported in (2008 -TMI - 32013 - HIGH COURT OF BOMBAY) laying down that the service recipient in India, from a foreign person, who does not own office in India, is not liable to pay service tax before 18-4-2006 when the provisions of Section 66A were enacted - Decided in favor of the assessee - ST/1812-1813/2010 - ST/585-586/2011(PB) - Dated:- 12-8-2011 - Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d get shifted to the appellant, who is a resident of India, inasmuch as, they have agreed to discharge all statutory duty liabilities in their agreement with the foreign supplier. 2. After hearing both sides, we find that the issue is prima facie covered by the Hon ble High Court judgment in the case of Indian National Shipowners Association v. Union of India reported in 2009 (13) S.T.R. 235 lay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-1-2011 passed by Mumbai Bench of the Tribunal in the case of Mahanagar Gas Ltd. v. C.C.E., Thane-II [2011 (24) S.T.R. 376 (Tri-Mumbai)] vide which the Tribunal had directed the appellant therein to deposit an amount of Rs. 5 lakhs as a condition of hearing of their appeal. As such, he submits that by adopting the same ratio, the present appellant should also be directed to deposit a part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability cannot be rested upon him for the period prior to April 2006. Similarly, we note that the reference in the said stay order to the decision of the Hon ble Supreme Court in case of Kerala State Electricity Board [2008 (9) S.T.R. 3 (S.C.)] is distinguishable on facts inasmuch as, the issue involved in that decision was liability of service tax on the service recipient prior to 2002 when t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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