Cce, Chandigarh-Ii vs M/S.Indian Acrylic Ltd
- Case No.Appeal No. ST/1001/2009 (DB)
Ratio decidendi
The rule this decision rests on
Service tax on services imported into India, where the recipient is liable under the reverse charge mechanism, is leviable only from 18.4.2006, the date from which section 66A of the Finance Act, 1994 took effect; no liability arises for the period before that date.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIA No.33/CE/CHD-II/2009 dt.16.09.09 passed by Commissioner of Central Excise (Appeals), Chandigarh-II)
CCE, Chandigarh-II Appellants
Vs.
M/s.Indian Acrylic Ltd. Respondent
Appearance:
Appellant: Shri V.P.Batra, AR
Respondent: Shri Vikrant Kackria, Advocate
HonbleMr.P.K.Das, Member (Judicial)
HonbleMr.P.S.Pruthi, Member (Technical)
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? No
3. Whether their Lordships wish to see the fair copy of the order? seen
4. Whether order is to be circulated to the Department Authorities? Yes
Coram:Honble Mr.P.K.Das, Member (Judicial)
HonbleMr.P.S.Pruthi, Member(Technical)
Date of Hearing/decision: 21.01.2015
FINAL ORDER NO.50749/2015
PER: P.S.PRUTHI
The Revenue is in appeal against the impugned Order-n-Appeal in which service tax liability for the period after 19.4.2006 was held to be payable in cash.
2. We find from the grounds of appeal that the Revenue seeks to demand service tax prior to 18.4.2006. The issue in this case is whether service tax would be leviable on commission paid to an agent located outside India for the services received in India by the respondent.
3. The issue in this case, is no more res-integra and it stands settled by the decision of the Apex Court in the case of Indian National Shipowners Association vs. Union of India holding that service tax on import of service is leviable on reverse charge mechanism only from the date i.e. 18.4.2006 after enactment of section 66A of Finance Act, 1994.
4. Accordingly the appeal is rejected.
(Pronounced in the court)
(P.S.PRUTHI) (P.K.DAS)
MEMBER (TECHNICAL) MEMBER(JUDICIAL)
mk
1
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