2011 (8) TMI 676

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..... Y) further affirmed by supreme court . - It stands held that the recipient of various services in India were not liable to pay service tax for the services received from abroad prior to 18.4.2006, when the provisions of Section 66A of Finance Act 1994 were enacted.
Ms. Archana Wadhwa, Shri Mathew John, JJ. Appearance: Appeared for Appellant : Shri Rupender Singh, Advocate Appeared for Respo .....

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..... g upon the various provisions of service tax and various notifications. However, we do not feel the need of referring of all of such notifications inasmuch as the issue is no more res integra and stands settled by the Bombay High Court's decision in the case of Indian National Shipowners Association Vs. Union of India reported in 2009 (13) STR 235 (Bom.). It stands held that the recipient of vario .....

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