2017 (9) TMI 1189

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.... Shri V.S. Manoj, Advocate for the Assessee Shri K.P. Muralidharan, AC (AR) for the Department ORDER The issue involved in both the appeals being connected, they were heard together and are disposed by common order. The parties herein are referred to as assessees and department for the sake of convenience. 2.   Brief facts of the case are that the assessees are manufacturers of on lo....

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....aid to the foreign company under reverse charge mechanism before insertion of Section 66A in the Finance Act, 1994 is settled by the judgment of the Hon'ble High Court of Bombay in the case of Indian National Shipowners Association Vs. Union of India - 2009 (13) STR 235 (Bom.) wherein it has been held that the recipient in India would be liable to service tax only from 18.4.2006, which is after th....