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TMI Blog2009 (7) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of this Court in Indian National Shipowners Association v. Union of India [2009] 18 STT 212 the learned Tribunal has misdirected itself in law in not granting waiver insofar as demand of service tax with interest payable thereon is concerned. In para 17 of the judgment, this Court has observed as under:- "17. Reliance is placed on the provisions of rule 2(1)(d)(iv) quoted above for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on the basis of Rule 2(1)(d)(iv), service tax can be levied on the members of the petitioners-association. It is further to be seen here that section 64 (sic) gives powers to the Central Government to make rules for carrying out the provisions of the Chapter. The Chapter relates to taxing the services which are provided, the taxing on the value of the service and it is only the person who is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ships of the members of the petitioners-association outside India, from persons who are non-residents of India and are from outside India." (p. 224) 3. Once this Court lays down the law that the recipient of the service is not liable for paying service tax, that law is binding on all Tribunals and Authorities functioning within the jurisdiction of this Court. 4. In the light of the above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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