2013 (1) TMI 193

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..... OF INDIA] subsequently followed in CCE Vs Bhandari Hosiery Exports [2010 (10) TMI 907 - SUPREME COURT] . Even the CBE&C vide Circular F.No.276/8/2009-CX8A, dt.26.09.2011, has reiterated and accepted the said judgments of Apex Court. - ST/117/2012 - - - Dated:- 6-12-2012 - MR.M.V. RAVINDRAN And MR. B.S.V. MURTHY, JJ. For Assessee: Shri Saurabh Dixit, Adv. For Revenue: .....

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..... d on the recipient of the services from a person who is situated abroad for the period prior to 18.04.2006. The issue now stands settled by the judgment of Apex Court in the case of Indian National Shipowners Association and upheld by Apex Court by dismissal of SLP therein. The said judgment has been subsequently followed by the Apex Court in the following cases. i) SLP(C) No.29539 of 2010 in .....

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