Cce, Chandigarh vs Agro Dutch Industries Ltd

(Arising out of OIA No.15/ST/Appl/CHD-II/09 dt.19.5.09 and OIA No.10/ST/Appl/CHD-II/09 dt.6.5.09 passed by CCE (Appeals), Chandigarh)

CCE, Chandigarh Appellants

Vs.

Agro Dutch Industries Ltd. Respondent

Chandigarh Distillers & Bottlers Ltd.

Appearance:

Appellant: Shri D.V.Nagvenkar, AR

Respondent: Shri Vikrant Karckaria, 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)

Honble Mr.P.S.Pruthi, Member(Technical)

Date of Hearing/decision: 23.01.2015

FINAL ORDER NO.50896-50897/2015

PER: P.S.PRUTHI

Both the appeals are on the same issue. Therefore, they are being taken up together and are being disposed of by a common order.

2. In the first appeal, the issue of taxability of service under the category of business auxiliary service received by the respondents from outside India. In the second appeal, the issue of taxability on consulting engineering service received by the respondents in India from abroad. In both the cases, it was held by the Commissioner (Appeals) that the taxable service received from abroad gets taxed only after enactment of section 66A in the Finance Act, 1994 with effect from 18.4.2006. The period in both the cases is prior to 18.4.2006.

3. We find that this issue is no longer res-integra and stands settled by the Supreme Court in the case of Indian National Shipowners Association vs. Union of India holding that service tax on import of services is leviable on reverse charge mechanism only from the date of 18.4.2006 i.e. date of enactment of section 66A of Finance Act, 1994.

4. The Revenues appeals are dismissed.

(Pronounced in the court)

(P.S.PRUTHI) (P.K.DAS)

MEMBER (TECHNICAL) MEMBER(JUDICIAL)

mk

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