2010 (12) TMI 264

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..... ls) No.19/ST/Appl/CHD-II/2010 dated 24.2.2010. 2. Heard both sides. 3. The respondent is a manufacturer of excisable goods; they are exporting part of the goods manufactured by them; they have availed services of foreign agent in connection with procurement of orders and in respect of other activities of their business.  The original authority has confirmed the service tax demand amounting .....

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..... ertain cases, payment of service tax. 5. Learned Advocate for the respondents, taking me through the decision in the case of Indian National Shipowners Association, submits that the Honrable Bombay High Court clearly held that Rule 2(1) (d) (iv) were clearly invalid and that the department did not have legal authority to levy service tax on the recipient of taxable service till introduction of Se .....

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..... carefully considered the submissions from both sides and perused the records and cited decisions. It has been clearly held by the Honrable Bombay High Court and Honrable High Court of Punjab and Haryana in the cases cited above, that the recipients of services from Foreign Service provider cannot be subjected to liability to tax prior to 18.4.06 i.e. prior to introduction of Section 66A in the Fin .....

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