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TMI Blog2009 (6) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ssociation v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT held that the section of reverse charges introduced w.e.f. 18.04.2006, thus the appellant is not liable to pay tax. - ST/245 OF 2008 - A/157 & S/255 OF 2009/CSTB/C-II - Dated:- 12-6-2009 - JUSTICE R. M.S. KHANDEPARKAR, PRESIDENT A.K. SRIVASTAVA, TECHNICAL MEMBER Prakash Shah for the Appellant. P.K. Agarwal for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TT 212. In the said petition one of the issue was related to the constitutional validity of section 66A of the Finance Act, 1994 and the obligation of the assessees under the said Act to pay service tax on a date from which such liability would arise. Dealing with such issues, the Hon'ble High Court in the said case held that "... It appears that it is first time when the Act was amended and secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 73(1) of the Finance Act, 1994. The facts of the case in hand are similar to the facts of Indian National Shipowners Association, being so the law laid down by the High Court will squarely apply to the facts of the case in hand. Hence considering the same, the appellants cannot be held liable for payment of service tax for the period prior to 18-4-2006 i.e., from 1-1-2005 to 17-4-2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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