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    <title>2012 (4) TMI 55 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi upheld the decision in Indian National Shipowners Association vs. Union of India, stating that liability for services provided by an overseas commission agent before 18.04.2006 does not arise. The Revenue&#039;s appeal was dismissed as per the Apex Court decision.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi upheld the decision in Indian National Shipowners Association vs. Union of India, stating that liability for services provided by an overseas commission agent before 18.04.2006 does not arise. The Revenue&#039;s appeal was dismissed as per the Apex Court decision.</description>
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