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TMI Blog2009 (10) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... g the services of "Business Auxiliary Services" as they are giving payment as commission to the Commission Agents appointed abroad. Held that - in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, the provision of reverse charge introduced on 18.04.2006 thus the demand till this date cannot be made after this date assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-2006. It is held by the Adjudicating Authority that the appellant/applicant is rendering the services of "Business Auxiliary Services" as they are giving payment as commission to the Commission Agents appointed abroad. 3. Learned Counsel appearing on behalf of the applicant submits that for the services rendered for the period 1-7-2003 to 18-4-2006, they are not liable to pay the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was time barred as it was issued on 16-7-2007. 4. Learned JCDR on the other hand would submit that this justification was not proper. It is her submission that service tax liability from 18-4-2006 would be required to be paid by the applicant. 5. We have considered the submissions made at length by both sides and perused the records. It is undisputed that the applicant is a recipient of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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