Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S.Dynaspede Integrated Systems Pvt. ... on 23 April, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.ST/258/2008
[Arising out of Order-in-Appeal No.52/2008 (M III)ST dated 31.07.2008 passed by the Commissioner of Central Excise (Appeals), Chennai]
For approval and signature:
Honble Ms. JYOTI BALASUNDARAM, Vice-President
1. Whether Press Reporters may be allowed to see 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 the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commissioner of Central Excise, Chennai
Appellant
Versus
M/s.Dynaspede Integrated Systems Pvt. Ltd.
Respondents
Appearance:
Shri C. Dhanasekaran, SDR Shri M.N. Bharathi, Adv. For the Appellant For the Respondents CORAM:
Honble Ms. Jyoti Balasundaram, Vice-President Date of hearing : 23.04.2010 Date of decision : 23.04.2010 Final Order No.____________ The issue in dispute in this appeal stands settled against the Revenue by the apex court decision in Union of India Vs Indian Shipowners Association [2010 (17) S.T.R. J57 (S.C.)], uphold the judgement of the Honble Bombay High Court holding that service recipient in India is liable to service tax for services received from abroad only with effect from 18.04.2006 the period in dispute in this case is prior to that date. Following the ration of the above decision, I uphold the impugned order and reject the appeal. (Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 23-04-2010 ??
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