2012 (4) TMI 55

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..... D. N. Panda, Sh. Rakesh Kumar, JJ. Sh. K.P. Singh, DR for the appellant.   Sh. Abhishek Singh, Advocate for the respondent.   Per: Shri D. N. Panda:   Learned DR for the appellant .....

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..... Auxiliary Service. The services provided being before 18.04.2006, liability for the same does not arise in view of the decision of the Apex Court upholding the decision in Indian National Shipowners .....

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