2013 (7) TMI 345

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....; When this stay petition was called out, we find that the issue involved in this case is regarding the service tax liability on the recipient of services who is situated in India and the services rendered from abroad for the period prior to 18.04.06. 2. Since the issue involved in this case is now settled and is no more res-integra, we allow the application for the waiver of pre-deposit of ....

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....ellant is on the ground of recipient of the services rendered by a service provider who is situated in abroad. We find that the judgment of the Hon'ble High Court of Bombay in the case of Indian National Ship Owners Association as upheld by the Apex Court, covers the issue in favour of assessee. We also find that the Central Bard of Excise and Customs vide their circular dated 26.09.11 has clearly....