C.C.E., Meerut-Ii vs M/S. Srf Ltd
- CitationAppeal No.ST/854/2009-CU[DB]
Ratio decidendi
The rule this decision rests on
The reverse charge mechanism for taxable services imported from abroad under the Finance Act, 1994 did not become operative until 18.04.2006, when Section 66A was introduced; accordingly, a demand of service tax under the reverse charge mechanism for a period prior to that date cannot be sustained.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes 3. Whether Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? Yes
Appeal No.ST/854/2009-CU[DB]
[Arising out of Order-in-Appeal No.198-ST/MRT-II/2009, dated 30.06.2009 passed by the C.C.E.(Appeals), Meerut-II]
C.C.E., Meerut-II Appellant
Vs.
M/s. SRF Ltd. Respondent
Appearance
Shri BB Sharma, DR - for the appellant
Shri R. Krishnan, Advocate - for the respondent
CORAM: Honble Justice G. Raghuram, President
Honble Mr. R.K. Singh, Member (Technical)
Final Order No.52340/2015, dated 16.07.2015
Per Mr. R.K. Singh :
Appeal has been filed against Order-in-Appeal dated 30.06.2009 which set aside the order of the primary adjudicatory authority in terms of which demand of Rs.2,34,979/- (along with interest and penalties) was confirmed under reverse charge mechanism on the ground that the appellant had imported taxable service during the period 200203.
2. In its appeal, Revenue has contended that as per Rule 2(1)(d) of Service Tax Rules, 1994 the recipient of service was liable to pay service tax
3. When the case was called today, there was no representation from the side of the respondents.
4. We have considered the Revenues contention. The issue involved in this case is no longer res integra in the light of the judgement of the Supreme Court in the case of Indian National Shipowners Assn Vs. Union of India [2009 (13) STR 235 (Bomb) / 2010 (17) STR 557 (SC)]), wherein it has been held that the reverse the mechanism became operative only from 18.04.2006 when Section 66A was introduced in the finance act 1994. As the period involved in this case is prior to 18.04.2006, Revenues appeal is not sustainable and is therefore dismissed
(Justice G. Raghuram)
President
(R.K. Singh)
Member (Technical)
SSK
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