2009 (5) TMI 373

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..... owners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT, held that it is seen from the records that the services received by the appellant from their foreign company in Switzerland is for the period 2002-03 and 2003-04, while reverse charge introduced w.e.f. 18.4.2006, thus the impugned order set-aside and appeal is allowed. - ST/34/2008 - 712 OF 2009 - Dated:- 28-5-2009 - T. .....

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..... appellant company will be liable for Service Tax under the category of 'Business auxiliary service' and accordingly issued the show-cause notice. The said show-cause notice was adjudicated by the Jt. Commissioner of Service Tax and he dropped the proceedings initiated by the said show-cause notice. The Commissioner of Central Excise Service Tax, LTU, Bangalore under the provisions of section 84 .....

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..... ing on behalf of the appellants submits that the period involved is prior to 18-4-2006. He would submit that the liability of receiver of services to discharge Service Tax would be from that date. He would, for this point, rely on the judgment of the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association v. Union of India [2009] 18 STT 212. It is his submission that the .....

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