2012 (4) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....D. N. Panda, Sh. Rakesh Kumar, JJ. Sh. K.P. Singh, DR for the appellant.   Sh. Abhishek Singh, Advocate for the respondent.   Per: Shri D. N. Panda:   Learned DR for the appellant R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Auxiliary Service. The services provided being before 18.04.2006, liability for the same does not arise in view of the decision of the Apex Court upholding the decision in Indian National Shipowners A....