2013 (3) TMI 57

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..... liability before the notified date to levy service tax on reverse charge mechanism in respect of services provided from abroad as decided in UOI v. Indian National Ship Owners Association [2009 (12) TMI 850 - SUPREME COURT OF INDIA] - Since there was confusion prevalent in interpretation of law during material period and owing to fact that assessee had discharged service tax liability for period .....

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..... that the assessees were not able to assess service tax liability before the notified date to levy service tax on reverse charge mechanism in respect of services provided from abroad. The judgment in that case was delivered by the Hon'ble High Court of Bombay on 11-12-2008 and affirmed by Apex Court on 14-12-2009. The confusion status of law no more remained in uncertainty. The appellant brings out .....

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