2013 (12) TMI 435

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..... Mathew John The two appeals are taken together for disposal because they are related to the same issue, though arising from different impugned orders. In the second appeal No.ST/27/05, there is an application for change of cause title from M/s. JBM Sungwoo Ltd. to M/s. Sungwoo Gestamp Hitech (Chennai) Ltd. The application is supported by a letter from the Registrar of Corporate Affairs, Chennai. .....

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..... n'ble Bombay High Court in the case of Indian National Shipowners Association Vs. UOI - 2009 (13) STR 235 (Bom.) that service tax cannot demanded from the service recipient under provisions of rule 2 (1)(d)(iv) of Service Tax Rules, 1994, prior to 18.04.2006. This judgment was uphold by the Hon'ble Supreme Court as reported in 2010 (17) STR J57 (S.C.) and Board has also accepted. 4. In view of th .....

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