Custom, Excise & Service Tax Tribunal
M/S. Southern Petrochemical ... vs Cst, Chennai on 19 December, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI ST/276/2007 (Arising out of Order-in-Original No. 117/2007 dated 21.09.2007 passed by the Commissioner of Service Tax, Chennai). M/s. Southern Petrochemical Industries Corpn. Ltd. : Appellant Vs. CST, Chennai : Respondent
Appearance Ms. Minchu punnose, Adv., For the applicant Shri S. Nagalingam, AC (AR) For the respondent CORAM Honble Shri D.N. PANDA, Judicial Member Honble Shri MADHU MOHAN DAMODHAR, Technical Member Date of Hearing/Decision: 19.12.2016 FINAL ORDER No. 42480 / 2016 Per: D.N. Panda Appellant submitted that there is no disagreement by Revenue that Section 66A of the Finance Act, came into effect from 18.04.2006 to tax import of services under reverse charge mechanism. In absence of the provision of law during the period 31.05.2003 to 11.01.2005, there shall be no recovery of service tax on such mechanism from the Indian service recipient of the services provided from abroad by the foreign service provider.
2. Above proposition of the appellant seems to be sound in view of the dismissal of the Petition to Appeal (Civil) No. 18932 of 2009 filed by UOI against Honble Bombay High Court dated 11.12.2008 in Writ petition No. 1449 of 2006 in the case of Indian National Shipowners Association Vs. UOI reported in 2009 (13) STR 235 (Bom.), holding that there shall be no levy and recovery of tax at the relevant point of time, without authority of law..
2. In the result, appeal is allowed with consequential relief if any in accordance to law.
(Dictated and pronounced in open Court)
(MADHU MOHAN DAMODHAR) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
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