2014 (8) TMI 303

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....e, the appellant are alleged to have received taxable service of Consulting Engineers during the period from 1.6.2003 to 31.3.2005 from an offshore service provider, M/s.Houwa Kogyo Co. Ltd., Japan, in respect of which, the service tax amounting to Rs. 1,52,949/- is sought to be recovered under Rule 2 (1)(d)(iv) of Service Tax Rules, 1944 along with interest thereon under Section 75 of the Finance....

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....n , an offshore service provider, that the specific provision for recovery of service tax from the recipient in India in respect of a taxable service provided by an offshore service provider was made by inserting Section 66A of the Finance Act, 1994 w.e.f. 18.04.2006, that the Hon'ble Bombay High Court in the case of Indian National Ship Owners Association Ltd. reported in 2009 (13) STT 235 (B....

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....r. 5. We have considered the submissions from both the sides and perused the records. 6. We find that the issue involved in this case stands decided by the Hon'ble Bombay High Court in the case of Indian National Ship Owners Association Ltd., wherein after considering the provisions of Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 . Bombay High Court held that in absence of the specific pr....