2013 (3) TMI 565

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..... 8 (12) TMI 41 - HIGH COURT OF BOMBAY] tribunal set aside the impugned order and allow the appeal filed by the appellant. - ST/570/2011 - - - Dated:- 18-6-2012 - MR.M.V. RAVINDRAN, MR. B.S.V. MURTHY, JJ. Shri Dhaval Shah, for Assessee. Shri R. Nagar, for the Revenue. ORDER Per: M.V. Ravindran: When this Stay Petition is called, ld.Counsel submits that the issue involved .....

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..... who are situated abroad. As correctly pointed out by ld.Advocate, the issue is squarely covered by the judgment of Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association 2008- and as upheld by Honble Apex Court and followed in various other decisions. 4. Since the issue involved is no more res-integra, we set aside the impugned order and allow the appeal filed by .....

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