Mahanagar Gas Ltd vs Cce Thane Ii

Customs Excise and Service Tax Appellate Tribunal22 January 2015

CitationAPPEAL NO. ST/251/09 Mum

Ratio decidendi

The rule this decision rests on

The service tax demand under the reverse charge mechanism for management consultancy services, for the period 01.04.2001 to 31.03.2006, is not sustainable where the issue is governed by the decision of the Bombay High Court in Indian National Ship Owners Association, as upheld by the Supreme Court; the impugned order is therefore set aside and the appeal allowed with consequential relief.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT NO. II

APPEAL NO. ST/251/09 Mum

Arising out of Order-in-Original No. 04/KLG/Th-II/2009 dated 24.08.2009 passed by the Commissioner of Central Excise, Thane II.

For approval and signature:

Shri. M.V. Ravindran, Member (Judicial) Shri. P.R. Chandrasekharan, 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 : 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?

Mahanagar Gas Ltd. : Appellant

Versus

CCE Thane II

Respondent

Appearance

Ms. Padmavati Patil, Advocate for appellant Shri S.V. Nair, Asst. Commissioner (A.R.) For Respondent

CORAM:

Shri. M.V. Ravindran, Member (Judicial) Shri. P.R. Chandrasekharan, Member (Technical)

Date of Hearing : 22.01.2015 Date of Decision : 22.01.2015

ORDER NO.

Per : M.V. Ravindran This appeal is directed against order-in-original No. 04/KLG/Th-II/2009 dated 24.08.2009.

2. Heard both sides and perused the records.

3. The issue involved in this case is regarding service tax liability on the appellant for the period 01.04.2001 to 31.03.2006 under reverse charge mechanism under the category of Management Consultancy Service. Both sides agreed that the issue is no more res integra as has been decided by the Honble Bombay High Court in the case of Indian National Ship Owners Association 2009 (13) STR 235 (Bom.) and upheld by the Honble Apex Court in 2010 (17) STR J-57. We find it so. Since the issue is no more res integra, we set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated in open Court)

(P.R. Chandrasekharan) Member (Technical)

(M.V. Ravindran) Member (Judicial) nsk

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