2009 (11) TMI 479

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..... een demanded from assessee on ground that they had paid management fees to parent company which was nothing but payment for management consultancy and, therefore as service receiver they were liable to pay service tax. Held that- in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY, held that there was no liability on suc .....

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..... f Finance Act, 1994. 3. Learned advocate on behalf of the appellants submits that the Joint Commissioner had accepted their contention that the management fee paid was not for management consultancy service and on merits appellants are not liable to pay service tax. Subsequently, the Commissioner exercised his powers of revision under section 84 of Finance Act, 1994 and passed the impugned order. .....

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