2011 (2) TMI 855

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....FINAL ORDER Ashok Kumar Jindal, Judicial Member ‑ A service tax demand is confirmed against the appellants. The facts of the case are that during the course of scrutiny of balance sheet, profit & loss account of the appellants for the period September, 2004 to March, 2005 it was pointed out that the appellants have paid a sum of Rs. 30.65 lakhs and 4.3 lakhs in foreign currency to fore....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... confirmed by the lower appellate authority. Aggrieved from the said order the appellants are in appeal before this Tribunal. 2. Learned Advocate for the appellants submits that admittedly the period involved in this case is 2003 to 2005 and as held by the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association v. Union of India [2009 18 STT 212 (Bom.), service tax is....