2016 (4) TMI 1034

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.... Respondent : Sri A Roy, Supdt (AR) ORDER Per D M Misra Heard both sides. 2. This is an appeal filed against Order-in-Original No. ST/ Shillong/ 01/2007 dated 26/10/2007 passed by the Commissioner of Central Excise, Shillong. 3. Briefly stated the facts of the case are that the appellant during the period 12/7/2001 to 23/12/2003, received services from foreign service providers unde....

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....nance Act, 1994. Hence, the issue is covered by the decision of the Hon'ble Bombay High Court in the case of Indian National Ship Owners Association Vs. Union of India- 2009 (13) STR 235 (Bombay) against which the Department's SLP was dismissed by the Hon'ble High Court reported as UOI & Others Vs. Indian National Ship Owners - 2009-TIOL-129-SC-ST and the said principle of law has been....