2011 (4) TMI 240

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....bu;   After rejecting the stay petition filed by the Revenue in the absence of any plausible grounds, I take up the appeal itself for decision. The issue involved is short and covered by the precedent decisions. It is seen that the entire demand of service tax of Rs. 3,503/- also stands paid by the respondents M/s. Bosch Rexorth (India) Limited on 12.10.2007.   2. The issue in brie....

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....e. the decision by the Hon'ble High Court of Bombay in the case of Indian National Ship owners Association vs. UOI 2009 (13) STR 235 (Bom) is not appropriate. The Revenue has taken a view that in the present case, the services have been received in India and therefore, effective date of levy of service tax is from 01.01.2005. For better appreciation of the legal position I quote the relevant porti....

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....y law in the Respondents to levy service tax on a person who is resident in India, but who receives services outside India. In that case till Section 66A was enacted a person liable was the one who rendered the services. In other words, it is only after enactment of Section 66A that taxable services received from abroad by a person belonging to India are taxed in the hands of the Indian residents.....