TMI Blog2013 (7) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... before the enactment of Section 66A is not covered - as decided in Indian National Ship owners Association vs. UOI (2008 (12) TMI 41 - HIGH COURT OF BOMBAY)– Decided in favor of assessee. - ST/83/2007 - A/10677/WZB/AHD/2013 - Dated:- 15-5-2013 - Sahab Singh And Anil Choudhary, JJ. For the Appellant : Adjournment request For the Respondent : Shri K N Joshi, Astt. Commissioner (AR) P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service recipient in India is liable to pay the Service Tax. Accordingly, show cause notice dt.21.11.2005 was issued to the appellant, proposing recovery of Service Tax amounting to Rs.2,65,158/- along with interest and also proposing imposition of penalties under Sections 76, 77 78 of Finance Act, 1994. After due process, show cause notice was adjudicated by Order-in-Original dt.28.02.2006, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by M/s List AG dt.05.05.03, M/s Artisan Industries Inc, dt.28.01.04 and M/s Chematur Engineering AB, dt.14.01.05 in respect of levy of Service Tax on the recipient of the services, for the services provided by Consulting Engineer from abroad. We find that the issue came before Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association 20009 (13) STR 235 (Bom.), in which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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