2016 (12) TMI 1470

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... S.R. Nair, EO (AR) for the respondent Per: M.V. Ravindran This appeal is filed by the appellant against Order-in-Appeal No. TKG/10/TU/MUM/2011 dated 29.07.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the appellant in respect of the payments made by them to Visa for the services rendered under the category of Ban .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... anism was introduced on 18.04.2006 and the entire issue was under litigation till the Hon'ble High Court of Bombay settled the law in the case of Indian National Ship Owners Association which indicated that the service tax liability arises from 18.04.2006; in the case in hand the appellant has discharged the service tax liability and interest thereof. 6. The issue involved in this case as had .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X