Cce, Chandigarh vs M/S Rainbow Denim Limited
- Citationappeal No. 124-125/CE/CHD/09
Ratio decidendi
The rule this decision rests on
For the period prior to 18.04.2006, service tax is not payable under the reverse charge mechanism on services received from outside India where the service provider has no office in India, this being the rule laid down by the Supreme Court in Union of India v. Indian National Shipowners Association, which the Tribunal treats as binding and applies to dispose of the issue.
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 26 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Service Tax Appeal Nos. 215 216 of 2009
(Arising out of order in appeal No. 124-125/CE/CHD/09 dated 26.02.2009 passed by the Commissioner (Appeals), Central Excise, Chandigarh)
CCE, Chandigarh Appellant
Vs.
M/s Rainbow Denim Limited Respondent
Appearance:
Shri B. B. Sharma, DR for the appellant
Shri Naveen Bindal, Advocate for the Respondent
Coram: Honble Mr. Ashok Jindal, Member (Judicial)
Honble Mr. R. K. Singh, Member (Technical)
Final Order Nos. 50617 50618 / 2015
Per: Ashok Jindal:
Heard both sides.
After hearing both the sides, we find that a short issue involved whether for the period prior to 18.04.2006 service tax is payable under reverse charge mechanism for the services received from outside India where service provider have no office in India.
2. This issue has been settled by the decision of the Honble Supreme Court in the case of Union of India vs. Indian National Shipowners Association reported in 2010 (17) STR J57 (SC) wherein it has been held in such a situation that service tax is not payable. Therefore, the issue is no more res-integra in the light of the judgment of the Supreme Court in the case of Indian National Shipowners Association (supra). Consequently, we do not find any infirmity in the impugned order, the same are upheld. Revenues appeals are dismissed.
(Ashok Jindal)
Member (Judicial)
(R. K. Singh)
Member (Technical)
Pant
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free