2012 (7) TMI 382

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....After hearing both sides, I find that the appellant paid and deposited Service Tax in respect of commission agent services provided from outside India during the period September, 2005 to 18.4.06. There is no dispute that the said Service Tax was not required to be paid by the appellant inasmuch as in terms of Hon ble Bombay High Court judgment in the case of Indian National Ship Owners associatio....

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....d under section 11 B of the Act. The contention of the learned advocate is that said Service Tax was not liable to be paid by them in terms of Bombay High Court judgement and as such limitation would not apply, inasmuch as the same stand collected by the Revenue without any authorisation.   4. Learned DR appearing for the revenue submits that appellant never challenged the payment of Service....