2016 (4) TMI 1034

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..... chnical Consultancy Services and Technical Test & Analysis Services - Held that:- the entire amount had been received by the appellant prior to 18/4/2006 i.e. the date of enactment of Section 66A of the Finance Act, 1994. Hence, the issue is covered by the decision of the Hon'ble Bombay High Court in the case of Indian National Ship Owners Association Vs. Union of India [2008 (12) TMI 41 - BOMBAY .....

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..... period 12/7/2001 to 23/12/2003, received services from foreign service providers under the Tax categories of "Consultancy Engineering Services, "Technical Consultancy Services" and "Technical Test & Analysis Services". Ld. Commissioner has held that the appellant were recipient of these services from the overseas Service providers and accordingly required to discharge Serv .....

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..... rt reported as UOI & Others Vs. Indian National Ship Owners - 2009-TIOL-129-SC-ST and the said principle of law has been accepted by the Board vide its instruction dated 26/9/2011. In these circumstances, we do not find merit in the impugned order and accordingly the same is set aside and the appeal filed by the appellant is hereby allowed with consequential relief, if any, as per law. Appeal allo .....

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