Custom, Excise & Service Tax Tribunal
Mahanagar Gas Ltd vs Cce Thane Ii on 22 January, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT NO. II
APPEAL NO. ST/251/09 Mum
Arising out of Order-in-Original No. 04/KLG/Th-II/2009 dated 24.08.2009 passed by the Commissioner of Central Excise, Thane II.
For approval and signature:
Shri. M.V. Ravindran, Member (Judicial)
Shri. P.R. Chandrasekharan, Member (Technical)
1. Whether Press Reporters may be allowed to see : No
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 : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
Mahanagar Gas Ltd.
:
Appellant
Versus
CCE Thane II
Respondent
Appearance Ms. Padmavati Patil, Advocate for appellant Shri S.V. Nair, Asst. Commissioner (A.R.) For Respondent CORAM:
Shri. M.V. Ravindran, Member (Judicial) Shri. P.R. Chandrasekharan, Member (Technical) Date of Hearing : 22.01.2015 Date of Decision : 22.01.2015 ORDER NO.
Per : M.V. Ravindran This appeal is directed against order-in-original No. 04/KLG/Th-II/2009 dated 24.08.2009.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding service tax liability on the appellant for the period 01.04.2001 to 31.03.2006 under reverse charge mechanism under the category of Management Consultancy Service. Both sides agreed that the issue is no more res integra as has been decided by the Honble Bombay High Court in the case of Indian National Ship Owners Association 2009 (13) STR 235 (Bom.) and upheld by the Honble Apex Court in 2010 (17) STR J-57. We find it so. Since the issue is no more res integra, we set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated in open Court) (P.R. Chandrasekharan) Member (Technical) (M.V. Ravindran) Member (Judicial) nsk ??
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