TMI Blog2017 (3) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... mechanism’ became law only after such incorporation - Held that: - the tax itself was not leviable during the disputed period. The manner of discharging that tax liability cannot be the subject of a demand u/s 73 read with rule 14 of CCR, 2004 - appeal allowed - decided in favor of appellant. - ST/85612/2016, ST/MA(Ors.)-92948/2016 - A/85404/17/SMB, M/85405/17/SMB - Dated:- 15-9-2016 - Shri C J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for levy of service tax on reverse charge basis , was incorporated in Finance Act, 1994 with effect from 18 th April 2006 and that the Hon ble High Court of Bombay in Indian National Shipowners Association v. Union of India [20009 (13) STR 235 (Bom)], and confirmed by Hon ble Supreme Court in Union of India v. Indian National Shipowners Association [2010 (17) STR J57 (SC)] , has held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving given any such permission and had therefore according to the CESTAT adopted a strange way of disposal of the appeal. The CESTAT has also proceeded on the basis that since there is no confirmation from the buyer that the goods were as per its specifications and yet the Respondents failed to enter the production in the RG-1 and since there was no entry of the said goods in the RG-1, consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground which was not urged before the lower authorities. 5. Heard Learned Counsel for appellant. 6. The submission on behalf of Revenue on the additional grounds is not tenable. The Hon ble High Court of Bombay, in its decision supra, was confronted with the acceptance of a fresh fact which was not within the ken of the original authority. In the present instance, appellant has merely pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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