2015 (8) TMI 399

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..... 18.4.2006 when Section 66A was introduced in the Finance Act, 1994 the issue is no longer res integra and has been decided in favour of the respondent. - infirmity in the impugned order in appeal - Decided against Revenue. - Appeal No. ST/585/2009-CU(DB) - F. Order No.52344/2015 - Dated:- 17-7-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Member (Technical), JJ. For the Petitioner .....

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..... 94 had not come into existence till then. The primary adjudicating authority rejected refund claim. The Commissioner (Appeals) cited the judgement in the case of Indian National Shipowners Association (supra) and held that service tax was not liable to be paid under reverse charge mechanism prior to 18.4.2006 while period involved in this case (6/2005 to 3/2006) was prior thereto and on that basis .....

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