2009 (5) TMI 372

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..... le to discharge service tax on the amount paid by them to the service provider. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT Held that- reverse charge come w.e.f. 18.04.2006 while the period of dispute is from 01.01.2005 to 30.11.2005, thus allow the appeal. - ST/410 OF 2007 - 748 OF 2009 - Dated:- 28-5-2009 - .....

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..... nto effect only from 18-4-2006 with the introduction of section 66A of the Finance Act, 1994 for services rendered outside India. The period of dispute in this case is from 1-1-2005 to 30-11-2005. Moreover, this issue is squarely covered by the following decisions :— (a) Indian National Shipowners Association v. Union of India [2009] 18 STT 212 (Bom.). (b) Foster Wheeler Energy Ltd. v. CCE C .....

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