2013 (3) TMI 57

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..... t in respect of both the appeals although it sought registration after the impugned period - Held that:- Assessee were not able to assess service tax liability before the notified date to levy service tax on reverse charge mechanism in respect of services provided from abroad as decided in UOI v. Indian National Ship Owners Association [2009 (12) TMI 850 - SUPREME COURT OF INDIA] - Since there was .....

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..... Association [2010] 24 STT 366 (SC) holding that the assessees were not able to assess service tax liability before the notified date to levy service tax on reverse charge mechanism in respect of services provided from abroad. The judgment in that case was delivered by the Hon'ble High Court of Bombay on 11-12-2008 and affirmed by Apex Court on 14-12-2009. The confusion status of law no more remain .....

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