TMI Blog2017 (7) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax liability arises on the respondents herein only, if the said amounts were paid post 18/04/2006 - reliance place on the judgment of the Hon’ble Bombay High Court in the case of Indian National Shipowners Assocaition [2009 (3) TMI 29 - BOMBAY HIGH COURT] is correct as this judgment of the Hon’ble High Court of Bombay has been upheld by the apex court and based upon such decision, Board has als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2010; No. 15-2010 dated 27/04/2010 and No. 01-2010 dated 21/06/2010. 2. The respondents are manufacturers and exporters of cotton yarn. The respondent utilized services of various foreign service providers (overseas agents ) for sale of their goods at foreign countries for which they paid commission to the overseas agents. The department conducted investigations and made an audit report relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (A). After considering the submissions made, the first appellate authority held that service tax liability does not arise and allowed the appeals filed by the respondents relying upon the decision of the Hon ble High Court of Bombay in the case of Indian National Shipowners Assocaition Vs. UOI [2009(14) STR 289 (Bom.)]. Aggrieved by the same, the department filed the present appeals before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by both sides, we find that the appellants may have misinterpretation of the law during the relevant period in question had discharged the service tax liability under protest in spite of the facts that amounts are paid as commission to overseas commission agent. Subsequently realising the error and also the law that the provision of payment of service tax liability as a service recipien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the points raised by the learned AR that notification No.36/2014 will apply in this, we find that Notification is issued without any corresponding provisions in the Finance Act, 1994 were brought in by inserting a Section 66A of the Finance Act, 1994 w.e.f. 18/04/2006. Hence in our considered view, the impugned orders in all these case are legal and correct and do not suffer from any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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