Custom, Excise & Service Tax Tribunal
Commissioner Of Central ... vs Fanuc India Pvt Ltd on 6 March, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/283/2008-SM [Arising out of Order-in-Appeal No. 5-2008 dated 31/01/2008 passed by CCE&ST(Appeals), Bangalore] For approval and signature: HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER 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 Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? Commissioner of Central Excise,Customs and Service Tax BANGALORE-LTU NULL 100 FT RING ROAD JSS TOWERS, BANASHANKARI-III STAGE, BANGALORE, - 560085 KARNATAKA Appellant(s) Versus FANUC INDIA PVT LTD NO.41-A, ELECTRONIC CITY, BANGALORE Respondent(s)
Appearance:
Shri S. Teli, Deputy Commissioner(AR) For the Appellant Shri B.V. Kumar, Advocate For the Respondent Date of Hearing: 06/03/2015 Date of Decision: 06/03/2015 CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER Final Order No. 20591 / 2015 Per : B.S.V.MURTHY The issue involved is whether the respondent is liable to pay service tax in respect of services received from abroad during the period from 01/07/2003 to 18/04/2006. The issue is no longer res integra and is covered by the decision of the Honble High Court of Bombay in the case of Indian National Shipowners Association Vs. UOI [2009(13) STR 235 (Bom.)]. Therefore the appeal filed by the Revenue has no merits and is rejected with consequential relief, if any, to the respondent. (Order pronounced and dictated in open court) B.S.V.MURTHY TECHNICAL MEMBER Raja 2