2011 (7) TMI 684

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..... iation - (2009 (12) TMI 850 - SUPREME COURT OF INDIA) wherein it has been held that all the services rendered outside prior to 18.04.2006 service tax is not payable - Decided in favor of the assessee - ST/54/05 - Mum - - - Dated:- 26-7-2011 - Shri Ashok Jindal, Shri S.K. Gaule, JJ. Appearance Shri Y.K. Agarwal, SDR for appellant Per Ashok Jindal The Revenue is in appeal. 2 T .....

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..... ore the Commissioner (Appeals) who set aside the adjudication order. Aggrieved by the impugned order the Revenue is in appeal. 3. Heard learned SDR. None appeared on behalf of the respondent nor any request for adjournment received. It was found that the issue is squarely covered by the decision of the Hon'ble High Court of Bombay in the case of Indian National Ship Owners Association - 2009 ( .....

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