Custom, Excise & Service Tax Tribunal
M/S Oswal Woollen Mills Ltd vs Cce, Chandigarh on 10 February, 2012
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi. Date of hearing/decision 10.02.2012 Service Tax Appeal No. 525 of 2008 (Arising our of order in appeal No. 174/CE/Ldh/2008 dated 26.06.2008 passed by the Commissioner, Central Excise (Appeals) Chandigarh). M/s Oswal Woollen Mills Ltd. Appellant Rep. by Sh. Abhishek Singh, Advocate for the appellant. Vs. CCE, Chandigarh Respondent
Rep. by Sh. K.P. Singh, DR for the respondent.
Coram: Honble Sh. D. N. Panda, Judicial Member Honble Sh. Rakesh Kumar, Technical Member ORDER No._____________ Per: Shri D. N. Panda:
Shri Abhishek Singh, Ld. Counsel says that he is not signatory to the vakalatnama executed by Sh. Deepak Sinhmar who is a part of DSK Legal Law firm. He undertakes to file Memo of appearance and a fresh vakalat duly executed. According to Appellant service of commission agent abroad was availed by it and remuneration was paid. Such payment was not being taxable before 18.04.2006 following the Apex Court judgement in the case of Indian National Shipowners Association vs. Union of India reported in 2009 (13) STR 235 (Bom.), there shall not be any liability of the appellant.
2. Ld. DR disputes the periodicity of the service availed.
3. Heard both sides and perused the record.
4. The period involved is 13.07.2004 to 31.03.2005 whereas the liability under Finance Act 1994 for availing service of foreign agents arise after 18.04.2006 following Apex Court decision cited aforesaid. Accordingly, adjudication does not sustain. Appeal is allowed. (Dictated and pronounced in the open Court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member Pant 2