2009 (7) TMI 84

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..... ellant.  Shri Ramesh Nair, Advocate, Appeared for Respondent. [Order Per D.N. Panda]. - Ld. Counsel Shri Ramesh Nair submits that when the service recipient was not liable to tax in respect of the service of technical information and assistance, there shall be no recovery of the Service Tax from the recipient under law. All the three Appeals relate to the Adjudication made for the service .....

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..... the Adjudication sustained. He also relies on the decision of Hon'ble High Court of Rajasthan in the case of Union of India Vs. Aditya Cement reported in 2008 (10) STR 228 for arguing that services being taxable, from whom that tax is realisable is immaterial. 3. Heard both sides. 4. There is no dispute by Revenue that the Appellant was recipient of certain services relating to the period 1 .....

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..... ndia receiving certain service from outside India. All these aspects have been dealt by the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association. Therefore the Larger Bench decision in the case of Hindustan Zinc Ltd. which was rendered on 27.6.2008 had no occasion to get the benefit of decision of Hon'ble High Court of Bombay made in Indian National Shipowners .....

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