2013 (12) TMI 435

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was uphold by the Hon'ble Supreme Court as reported in (2009 (12) TMI 850 - SUPREME COURT OF INDIA) and Board has also accepted - Following decision of National Shipowners Association Vs. UOI [2008 (12) TMI 41 - HIGH COURT OF BOMBAY] - Decided in favour of assessee. - ST/27,26/2005 - FINAL ORDER No.40375-40376/2013 - Dated:- 1-8-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause title is allowed. The appellant name may be recorded as M/s. Sungwoo Gestamp Hitech (Chennai) Ltd. and the respondent name may be recorded as the Commissioner of Service Tax, Chennai. 3. The issue involved in both these appeals is related to the service received by the appellants from the foreign collaborator prior to 18.04.2006 and service tax demanded on such services in terms of Rule 2 ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X