Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise & ... vs M/S Lohia Starlinger Ltd on 13 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. ST/1348/2011-ST[SM] (Arising out of Order-in-Appeal No. 130-131-ST/APPL/KNP/2011 dated 24/06/2011 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Kanpur) Commissioner of Central Excise & Service Tax, Kanpur Appellant Vs. M/s Lohia Starlinger Ltd. Respondent
Appearance:
Shri Mohd. Altaf, Assistant Commissioner (AR), for Appellant
Request for Adjournment, for Respondent
CORAM:
Honble Mrs. Archana Wadhwa, Member (Judicial)
Date of Hearing & Date of Decision : 13/11/2017
FINAL ORDER NO. 71367/2017
Per: Archana Wadhwa
The short issue involved in the present appeal of the Revenue is, as to whether the service recipient in India, from a foreign based service provider is required to pay Service Tax, on reverse charge basis, for the period prior to 18/04/2006, when the provisions of Section 66A was enacted for the first time.
2. While granting relief, Commissioner (Appeals) has relied upon the Honble Bombay High decision in the case of Indian National Shipowners Association, which stands confirmed by the Honble Supreme Court. He has also referred to the Boards Circulars laying down to the effect, all the decisions of the Tribunal, which stands passed by following the Honble Bombay High Court decision, stands accepted by the Revenue.
3. It is seen that the issue stands settled right upto the Honble Supreme Court as also stand accepted by the Revenue itself, as is clear from the Boards Circulars issued on the same. It is not understood as to why such type of mechanical filing of appeal was done by the Concerned Officers, which unnecessarily leads to multiplication of litigations. The grounds of appeal, nowhere, touch the Boards Circulars and fact of conformation of Honble Bombay High Court decision by the Honble Supreme Court and the applicability of the same. There is no reason, given in the said appeal, as to why the Honble Supreme Courts decision, which is declaration of law of the land and is required to be followed in terms of Article 141 of the Constitution should not be adhered to. Such frivolous appeals filed by the Revenue not only waste the time and energy of the Officer drafting the appeal but also contributes to the wastage of the Courts time, leading to nil results.
4. Having expressed my anger as above, I reject the appeal filed by the Revenue.
(Dictated & Pronounced in Court) Sd/-
(Archana Wadhwa) Member (Judicial) Ansari 1 2 ST Appeal No. 1348/11