TMI Blog2013 (10) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of consideration. In this case, service was received prior to 18.4.06 though payment was made after 18.4.06 Therefore, liability would not arise prima facie. So we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal. There shall be stay on collection of dues during pendency of the appeal - stay granted. - ST/40797/13 - - - Dated:- 29-7-2013 - Shri. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal, an amount of Rs.3,75,434/- stands confirmed against the applicant along with interest. 2. Ld. Counsel for the applicant submits that the Hon. Mumbai High Court in the case of Indian National Ship Owners Association Vs Union of India 2009 (13) STR 235 (Bom.) has decided that service tax could not be levied on services received from abroad prior to 18.4.06 in the absence of enabling provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Considered the arguments on both sides. We are prima facie of the view that tax liability should be decided with reference to date of receiving service rather than date of payment of consideration. In this case, service was received prior to 18.4.06 though payment was made after 18.4.06 Therefore, liability would not arise prima facie. So we grant waiver of pre-deposit of dues arising from the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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