2015 (8) TMI 543

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....DER Per: M.V. Ravindran This appeal is filed by the Revenue against order-in-original No. 15/ST/Commr/2010 dated 15.04.2010. 2. None appeared on behalf of the appellant nor there was any request for adjournment. Since the issue involved in this case is in a narrow compass, we take up the appeal for disposal in the absence of any representation from respondent. 3. Heard learned D.R. and peruse....

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....iod provisions of Section 66A of the Finance Act, 1994 were not in statute. Provisions of taxing an amount paid by an assessee in India under reverse charge mechanism was brought into statute from 18.04.2006. This law is settled by the Hon'ble High Court of Bombay in Indian National Ship Owners Association 2009 (13) STR 235 (Bom.) and upheld by the Hon'ble Apex Court in 2010 (17) STR J-57. Accordi....