2010 (12) TMI 264

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....s) No.19/ST/Appl/CHD-II/2010 dated 24.2.2010. 2. Heard both sides. 3. The respondent is a manufacturer of excisable goods; they are exporting part of the goods manufactured by them; they have availed services of foreign agent in connection with procurement of orders and in respect of other activities of their business.  The original authority has confirmed the service tax demand amounting t....

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....rtain cases, payment of service tax. 5. Learned Advocate for the respondents, taking me through the decision in the case of Indian National Shipowners Association, submits that the Honrable Bombay High Court clearly held that Rule 2(1) (d) (iv) were clearly invalid and that the department did not have legal authority to levy service tax on the recipient of taxable service till introduction of Sec....