2010 (2) TMI 451

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..... (Appeals) passed the order in favour of assessee. Held that - in the light of the decision of National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, appeal of revenue against order was to be rejected. - ST/729 OF 2008 - 455 OF 2010 - Dated:- 5-2-2010 - P. KARTHIKEYAN, TECHNICAL MEMBER Ms. Sudha Koka for the Appellant. K. Parmeshwaran for the Res .....

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..... v. Bhandari Hosiery Exports Ltd. [2008] 15 STT 137 (New Delhi - CESTAT). All these decisions were to the effect that liability on the recipient of such services from abroad did not arise before section 66A was introduced in the Finance Act, 1994 on 18-4-2006. 2. I have heard both sides. Ld. Counsel for the respondents submits that the dispute involved has since been decided in favour of the as .....

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