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TMI Blog2011 (6) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... is prior to 18.4.2006 hence, the recipient of services can be taxed only from 18.4.2006 is a settled law inasmuch as the judgment of Indian National Shipowners Association of India Vs. Union of India [2008 (12) TMI 41 - HIGH COURT OF BOMBAY] & CST, Bangalore Vs. Bharat Electronics Ltd. [2010 (8) TMI 148 - BANGALORE HIGH COURT] squarely holds the settled law, which is in favour of the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... from the manufacturers of machineries and is liable to discharge the Service Tax liability on 33% of the gross value of the contract entered by the appellants with the suppliers of the machineries. This view was taken on the ground that there being no bifurcation of the amount towards the technical assistance and the supply of the machinery. Lower authorities also entertained a view that appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble High Court of Bombay in the case of Indian National Shipowners Association Vs. Union of India - 2009 (13) STR 235 (Bom.) and followed by the Hon'ble High Court of Karnataka in the case of CST, Bangalore Vs. Bharat Electronics Ltd. - 2010 (20) STR 307 (Kar.) and the said judgment of the Hon'ble High Court of Bombay was affirmed by the Hon'ble Apex Court by dismissing the SLP filed by the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pient of services can be taxed only from 18.4.2006 is a settled law inasmuch as the judgment of Hon'ble High Court of Bombay in the case of Indian National Shipowners Association of India (supra) and the judgment of the Hon'ble High Court of Karnataka in the case of Bharat Electronics Ltd. (supra) squarely holds the settled law, which is in favour of the assessee. 7. Respectfully following the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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