2010 (7) TMI 512

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....ave received "Intellectual Property Services" classified under section 65(105)(zzr) of the Finance Act, 1994 (the Act) from its foreign collaborator. The appellant was found liable to pay service tax of Rs. 2,86,778 as recipient of the taxable services from agent based abroad in accordance with Rule 2(1)(d)(iv) of Service Tax Rules, 1994. The assessee was found to have received the impugned servic....

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....ble to be paid by the appellants. As per the judgment of the Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association v. Union of India [2009] 18 STT 212, the authorities were conferred jurisdiction to recover service tax from persons in India as recipient of services provided by persons based abroad only with effect from 18-4-2006 when section 66A was introduced in the A....