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2009 (12) TMI 456

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....er / Decisions)<br>Dated:- 22-12-2009<br>S/253 OF 2008 - 1972 OF 2009<br>Service Tax<br>MS. JYOTI BALASUNDARAM, VICE PRESIDENT &nbsp; C. Dhanasekaran for the Appellant. M.N. Bharathi for the ....

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.... sides and find that the decision of the Hon'ble Bombay High Court in Indian National Shipowners Association v. Union of India [2009] 18 STT 212 holding that tax is leviable on import of services only....