2010 (2) TMI 234

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..... e Act, 1994 have been imposed. Held that- In the light of the decision of Indian National Ship Owner’s Association vs. UOI 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, the demand for service tax from the receiver for the period prior to 18.4.2006 is not sustainable. Accordingly, we allow the appeal with consequential relief to the appellants. - ST/12 of 2008 - - - Dated:- 22-2-2010 - Mr. B.S.V. Mu .....

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..... s also using technical know how from their subsidiary company of the same collaborator. The department has taken a stand that use of brand name and use of technical know how from another subsidiary collaborator as provided in the contract, brings them under the category of franchisee services and therefore as a receiver of services, the appellant should discharge the service tax liability. 3. .....

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