TMI Blog2014 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider abroad, no service tax could be recovered from the service recipient. In view of this, the impugned order is not sustainable - Following decision of Indian National Ship Owners Association Ltd. [2008 (12) TMI 41 - BOMBAY HIGH COURT] - Decided in favour of assessee. - ST/127 of 2009-CU(DB) - Final Order No.52344/2014 - Dated:- 15-5-2014 - G Raghuram And Rakesh Kumar, JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On appeal being filed to the Commissioner (Appeals) against this order, the same was upheld vide order-in-appeal dated 20.11.2008 against which this appeal has been filed. 2. Heard both the sides. 3. Shri N.K. Singhvi, Advocate, ld. Counsel for the appellant, pleaded that in this case the service tax is sought to be demanded from the Appellant as service recipient in respect of the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice provider and that in view of this, the impugned order is not sustainable. 4. Shri Govind Dixit, ld. Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasized that even during the period prior to 18.4.2006, Rule 2 (1)(d)(iv) of the Service Tax Rules, 1994 was there, which provided for recovery of the service tax in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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