TMI Blog2018 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ider located outside India for the services received in India - there is no merit in this appeal filed by Revenue and same is dismissed. The Adjudicating Authority to grant the refund of Service Tax deposited by the respondent – assessee relating to the period prior 18th April, 2006 within a period of 75 days from the date of receipt of copy of this order - refund allowed - appeal dismissed - decided against Revenue. - APPEAL No. ST/610/2009-CU[DB] - ST/A/72284/2018-CU[DB] - Dated:- 2-5-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan (Joint Commr.) AR for Appellant Shri A. K. Prasad (Advocate) for Respondent ORDER Per: Anil Choudhary The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n service providers, during the period from 16th June, 2005 to 17 th April, 2006. (ii) Whether after the insertion of provisions of Section 66A in the Finance Act, 1994, the appellant were liable to service tax for the period from 18 th April, 2006 to 30 th October, 2007. (iii) Whether the refund claim by the appellants was admissible to them. 3. The respondent assessee in their defence reply (before court below) submitted that they were not liable to pay Service Tax in respect of services availed by them from the foreign based Commission Agents in as much as the services were availed out of the Indian territory and the Service Tax law cannot be made applicable out of the Indian border as mentioned under Section 64 of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Commissioner (Appeals) following the order of Hon ble Bombay High Court in the case of Indian National Shipowners Association (Supra) which have been further confirmed by Hon ble Supreme Court in appeal filed by Revenue. 7. Having considered the rival contentions, we find that there is no merit in this appeal filed by Revenue as no error has been pointed out in the order of learned Commissioner (Appeals) or in the order of Hon ble Bombay High Court in the case of Indian National Shipowners Association which is a binding precedent. Accordingly, we hold that there is no merit in this appeal filed by Revenue and same is dismissed. Further we direct the Adjudicating Authority to grant the refund of Service Tax deposited by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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