TMI Blog2017 (9) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... aid to the foreign company under reverse charge mechanism before insertion of Section 66A in the Finance Act, 1994? - Held that: - the issue is settled by the judgment of the Hon’ble High Court of Bombay in the case of Indian National Shipowners Association Vs. Union of India [2008 (12) TMI 41 - BOMBAY HIGH COURT] wherein it has been held that the recipient in India would be liable to service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees are manufacturers of on load tap changers. During the course of audit, it was noticed that the assessee had paid an amount to the tune of ₹ 46,94,360/- to a foreign company towards testing charges and product updation. The department was of the view that the assessee being a recipient of service is liable to pay service tax for the amount paid to the foreign company for the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 18.4.2006, which is after the enactment of Section 66A in the Finance Act, 1994. 4. Following the said judgment, the period of dispute being prior to 18.4.2006, we are able to conclude that the demand of service tax is unsustainable. Therefore, the appeal filed by the department is dismissed. 5. The assessee has filed Appeal No. ST/447/2009, aggrieved by the finding of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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