2010 (1) TMI 210

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....ellant. Jitu H. Motwani for the Respondent. ORDER Ashok Jindal, Judicial Member - Revenue has filed this appeal along with stay application. The short issue involved in this case is that, whether prior to 18-4-2006 there was provisions for recovery of Service Tax in relation to services provided by an individual residing outside India or not. 2. Learned DR reiterated the Order in Origi....

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....heard both the sides and found that the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association (supra) has held that recipient in India liable to service tax for service received from abroad are liable to pay service tax only from 18-4-2006 after enactment of section 66A of the Finance Act, 1994. We find that the case of the respondents is squarely covered by the abovec....