2009 (11) TMI 241

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..... of service, the respondents should have paid the service tax. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that- since the matter is covered and service tax liability cannot be upheld for the period prior to 18-4-2006, the appeal itself can be taken up for decision. Thus, reject the appeal filed by the Reve .....

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..... in Indian National Shipowners Association v. Union of India [2009] 18 STT 212 and the decision of the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd. v. CCE [2009] 18 STT 67 (New Delhi - CESTAT). He submits that since the matter is covered and service tax liability cannot be upheld for the period prior to 18-4-2006, the appeal itself can be taken up for decision. We find that the .....

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