2012 (4) TMI 405

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..... the issue is no more res-integra - as decided by Hon'ble Supreme Court in the case of Indian National Shipowners Association Vs UoI (2010 - TMI - 78723 - Supreme Court of India) – in favour of assessee.
Mr. M.V. Ravindran, J. Shri Rahul Gajera, Adv.: for Assessee. Shri R. Nagar, A.R.: for Revenue. Per: Mr.M.V. Ravindran: This application is for condonation of delay is filed by the applic .....

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..... ) STR 35 (Bom). It is his submission that the Service Tax liability under the reverse charge mechanism will be applicable from 01.01.2005 as per the judgment of the Tribunal in the case of Hindustan Zinc Ltd and upheld by Apex Court. 6. On perusal of the records, I find that the issue is no more res-integra. The issue is settled by the judgment of Hon'ble High Court of Bombay in the case of Nati .....

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