2009 (11) TMI 186

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..... been charged with service tax on the ground that they have received Consulting Engineers Services from the foreign company. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- impugned order is set aside and the appeal is allowed - S/163 OF 2005 - 1736 OF 2009 - Dated:- 12-11-2009 - P.K. DAS, JUDICIAL MEM .....

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..... relevant Rules were only amended with effect from 16-8-2002 and the relevant statutes were only amended with effect from 18-4-2006. 4. Heard ld. JCDR. He fairly states that the law in this regard is settled in the case of Indian National Shipowners Association v. Union of India [2009] 18 STT 212 (Bom.). 5. In view of the fact that during the impugned period there was no liability created on t .....

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