2009 (11) TMI 244

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..... xiliary Services’ which includes commission agent. In the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32747 - BOMBAY HIGH COURT, held that- setting aside the demand on the ground that the service in question was rendered prior to 18-4-2006 and reject the appeal. - S/237 OF 2008 - 1781 OF 2009 - Dated:- 23-11-2009 - MS. JYOTI BALASUNDARAM, VICE .....

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