2009 (9) TMI 671

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..... ssion during the period Oct.2004 to Sept.,2005 for this purpose. Thus the department held that assessee were receiving taxable service under the category of ‘Business Auxiliary Service’. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that set aside the impugned order and allow the appeal. - S/143 OF 2007 - 1 .....

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..... e receiving taxable service under the category of 'Business Auxiliary Service'. The demand has been confirmed together with interest. Penalty has also been imposed by the Assistant Commissioner whose order has been upheld by the Commissioner (Appeals). Hence this appeal. 2. I have heard both sides and find merit in the submission that the liability to service tax on service received by a person .....

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