2012 (5) TMI 293

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..... n the recipient of services prior to 18.4.06. - Decided in favor of assessee. - ST/366/2011 - - - Dated:- 12-4-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri V.R. Mori, Consultant: for Assessee. Shri S.K. Mall, A.R.: for the Revenue. Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.13,62,562/-, interest thereof and equi .....

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..... ent of Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association 2008-TIOL-633-HC-MUM-ST. 5. We find that the CBE C has also issued a circular F.No.276/8/2009-CX8A, dt.26.09.2011 and clarified that the Service Tax liability will not arise on the recipient of services prior to 18.4.06. 6. In view of the above, we find that the impugned order is liable to be set asid .....

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