2013 (7) TMI 68

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..... 03 to March 2005 is valid - Held that: – the respondent is not liable to pay service tax as rendering the services before the enactment of Section 66A is not covered - as decided in Indian National Ship owners Association vs. UOI (2008 (12) TMI 41 - HIGH COURT OF BOMBAY)– Decided in favor of assessee.
Sahab Singh And Anil Choudhary, JJ. For the Appellant : Adjournment request For the Responde .....

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..... r do not have any office in India, the service recipient in India is liable to pay the Service Tax. Accordingly, show cause notice dt.21.11.2005 was issued to the appellant, proposing recovery of Service Tax amounting to Rs.2,65,158/- along with interest and also proposing imposition of penalties under Sections 76, 77 & 78 of Finance Act, 1994. After due process, show cause notice was adjudicated .....

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..... als) in respect of 3 invoices issued by M/s List AG dt.05.05.03, M/s Artisan Industries Inc, dt.28.01.04 and M/s Chematur Engineering AB, dt.14.01.05 in respect of levy of Service Tax on the recipient of the services, for the services provided by Consulting Engineer from abroad. We find that the issue came before Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association 20 .....

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