Indian National Shipowners ... vs Union Of India on 11 December, 2008
Heard both sides. Appellant filed this appeal against the impugned order passed by the Commissioner(Appeals). The issue involved in this appeal is that whether the recipient of service provided by the foreign service provider is liable to pay service prior to 18.04.06. In the present case during the period October, 2004 to March, 2006, appellant received services provided by the foreign service provider. There is no dispute in respect of this factual position. This issue is now settled by the Honble Bombay High Court in the case Indian National Shipowners Association vs. Union of India reported in 2009(13)STR235(Bom.). Honble High Court held that the service receipt is not liable for service tax prior to 18/4/2006 in respect of the service received from Foreign Service Provider. The view taken by Honble Bombay High Court is affirmed by Honble Supreme Court reported in 2010(17)STRJ57(SC).