2010 (12) TMI 152

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....only, after hearing both the sides, I am of the view that this appeal can be taken up for final disposal as the issue is squarely covered by the judgement of the Bombay High Court in the case of Indian National Shipowners Association reported in 2009 (13) STR 235 (Bombay). 2. The respondents are manufacturer of leather articles which they are exporting. They had appointed some overseas commission agents for marketing of their products and those overseas agents were being paid commission. The service of procuring the export orders was taxable as Business Auxiliary Service  under Section 65 (105) (ZZb)  read with Section 65(19)  of the Finance Act, 1994   and during the period from 9.7.2004 onwards, the exemption in ....

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....d the respondents appeal on the ground that during the period of dispute, there was no provision in the Finance Act, 1994 for charging service tax on taxable services received by a person in India  from a person abroad not having any office or establishment  in India on reverse charge basis and that such a provision was made by insertion of Section 66 A in the Act only on 18.04.2006. In this regard, he relied upon the judgement of Honble Bombay High Court in the case of Indian National Shipowners Association reported in 2009 (13) STR 235 (Bombay), which has been upheld by the Suprmee court vide jugement reported in 2010 (17) STR J57 SC) and also the decision of the Tribunal in the cases of Foster Wheel Energy Ld. Vs. CCE 2007 (7)....