Commissioner Of Service Tax vs Jsw Steel Ltd

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI

COURT No. I

APPEAL No.ST/159/11

(Arising out of Order-in-Original No.25/ST-II/KKS/2010 dated 08/12/2010 passed by the Commissioner of Service Tax, Mumbai)

For approval and signature:

Honble Mr.M.V. Ravindran, Member (Judicial) Honble Mr. Raju, Member (Technical)

1. Whether Press Reporters may be allowed to see :No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy :Seen of the Order?

4. Whether Order is to be circulated to the Departmental :Yes authorities? ========================================

Commissioner of Service Tax, Mumbai Appellant Vs. JSW Steel Ltd., Respondent Appearance:

Shri.R.K.Das, Dy. Comm. (AR) for appellant Ms.Mansi Patil, Consultant, for respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. Raju, Member (Technical)

Date of Hearing : 15/07/2015 Date of Decision : 15/07/2015

ORDER NO

Per: M.V. Ravindran

1. This appeal is directed against Order-in-Original No.25/ST-II/KKS/2010 dated 08/12/2010 passed by the Commissioner of Service Tax, Mumbai.

2. Heard both sides and perused the records.

3. Revenue has filed this appeal against the impugned order on the ground that the adjudicating authority has wrongly applied the provisions of Section 66A of the Finance Act, 1994 and not confirmed the demand and raised a show-cause notice on an amount paid by the respondent to service provider.

4. After considering the submission made by the learned AR and the grounds of appeal, we find that the Revenues appeal has no merits, as the issue involved in this case is demand of service tax under reverse charge mechanism. The said mechanism was brought in the statue from 18/04/2006 after enactment of Section 66A of the Finance Act, 1994. This provision will be applicable from 18/04/2006 only, is the law which has been settled by the Apex Court and as also accepted by the CBEC vide Circular No.276/8/2009-CX dated 26/09/2011. As the law has been settled by the Apex Court in various cases relying upon the first judgement of Indian National Ship Owners Vs. UOI reported in 2009 (13) STR 235 (Bom). Accordingly, we find that there is no merits in the appeal filed by the Revenue and is rejected.

(Dictated in Court)

(Raju) Member (Technical) (M.V. Ravindran) Member (Judicial)

pj

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