TMI Blog2009 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Hon’ble High Court of Rajasthan was on the context of Section 66 (2) of the Finance Act 1994. The Appeal of Revenue was dismissed in that case. Even following the ratio laid down by Hon’ble High Court of Rajasthan that when there was no notification for liability, Revenue has no scope to argue further in the present Appeals when there was no enactment to fasten liability in all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 period from 1.4.98 to 31.6.05. He relies on the judgment of the Hon'ble Court of Bombay in the case of Indian National Shipowners Association Vs. Union of India reported in 2009 (13) STR 233 (Bom.) and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices 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 1.4.98 to 30.6.05. This is certainly the period prior to 18.4.2006. When payment of Service Tax was called for from the recipient of services from 18.4.06, this Appellant should not suffer fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Association rendered on 11.12.08. Therefore law laid down by Hon'ble High Court of Bombay shall govern the field in stead of Larger Bench decision. Similarly Revenues reliance on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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