2015 (10) TMI 2003

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... :- - Decision made in the cases of Indian Institute of Aircraft Engineering vs. UOI [2013 (5) TMI 592 - DELHI HIGH COURT] and Indian National Shipowners Association vs. UOI [2008 (12) TMI 41 - BOMBAY HIGH COURT] followed - Appellant is granted stay and recoveries stayed till the disposal of this case. - ST/Stay/201/2009 in ST/348/2009-DB - Stay Order No: 21389 / 2015 - Dated:- 21-9-2015 - Smt. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of General Shipping, a Government of India authority i.e., covered under the exclusive clause of the Section 65(27) of Finance Act, 1994 and service tax cannot be charged on the said service. Regarding the consulting engineering service, the learned advocate for the appellant argues that these services are for the period prior to 18.4.2006 when Section 66A of the Finance Act, 1994 was not in exi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X