2013 (7) TMI 69

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....Shri K N Joshi, AR. For the Respondent : Shri Jigar Shah, Adv. Per: Sahab Singh: This appeal is filed by the Revenue against the order in appeal No. Commr(A)/36/VDR-I/2007 dated 27.02.2007 passed by Commissioner Central Excise (Appeals), Vadodara. 2. Brief facts of the case are that M/s. Indian Petrochemicals Corporation Limited (respondent) were receiving various services like design,....

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.....2003 to 08.01.2004 and also proposing charging of interest and penalties under Section 76, 77 and 78 of the Finance Act, 1994. The said show cause notice was adjudicated by the original authority vide order in original No.5/Dem/JC/D-III/06 dated 27.02.2006 who confirmed the tax amount of Rs. 7,94,637/- and also ordered charging of interest and imposed penalties under Section 76, 77 and 78 of the ....

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....by the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association vs. UOI reported in 2009 (13) STR 235 (Bom.) in which it has been held by the Hon'ble High Court that such services received in India are liable to service tax only from 18.04.2006, after enactment of Section 66A in the Finance Act, 1994. He further submits that this decision of the Hon'ble High C....