C.C.E., Noida vs M/S. Minda Corporation
- CitationAppeal No.87-88/CE/APPL/Noida/2008
Ratio decidendi
The rule this decision rests on
The service tax liability of a recipient of services from outside India under the reverse charge mechanism does not extend to services received before 18.04.2006, as settled by the Supreme Court in Indian National Shipowners Association v. Union of India, which binds the Tribunal; the Revenue's appeal on that point therefore fails and the impugned order is upheld.
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 Nos.ST/541 542/2009-CU[DB]
[Arising out of Order-in-Appeal No.87-88/CE/APPL/Noida/2008, dated 30.03.2009 passed by the C.C.E.(Appeals), Noida]
C.C.E., Noida Appellants
Vs.
M/s. Minda Corporation Respondents
Appearance
Ms. Suchitra Sharma, DR - for the appellants
Shri Sandeep Verma, Co-Rep - for the respondents
CORAM: Honble Mr. Ashok Jindal, Member (Judicial)
Honble Mr. R.K. Singh, Member (Technical)
Final Order Nos.51740-51741/2015, dated 28.05.2015
Per Mr. Ashok Jindal :
Heard the parties. The short issue involved in this case is that during the impugned period from October, 2000 to December, 2003, whether the respondents are liable to pay service tax under reverse charge mechanism for the services received from outside India or not. As the issue has been settled by the Honble Apex Court in the case of Indian National Shipowners Assn Vs. Union of India [2009 (13) STR 235 (Bomb) / 2010 (17) STR 557 (SC)] wherein the Honble Apex Court held that the assessee is not required to pay the service tax under reverse charge mechanism on the services received prior to 18.04.2006. Therefore, the issue is no more res integra. Therefore, there is no merit in the appeals filed by the Revenue. Accordingly, we uphold the impugned order and dismiss the appeals filed by the Revenue.
(Ashok Jindal)
Member (Judicial)
(R.K. Singh)
Member (Technical)
SSK
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