Custom, Excise & Service Tax Tribunal
M/S. Aban Loyd Chiles Offshore Ltd vs Cce, Cst, Chennai on 5 June, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
ST/MISC/322/2012 & ST/214/2006
(Arising out of Order-in-Original No. 18/2006 dated 13.07.2006, passed by the Commissioner of Central Excise, CST, Chennai).
For approval and signature
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
Honble Shri D.N. PANDA, Judicial Member
__________________________________________________________
1. Whether Press Reporters may be allowed to see the : Yes
order for Publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : No
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether the Honble Member wishes to see the fair : Seen
copy of the Order.
4. Whether order is to be circulated to the : Yes
Departmental Authorities? __________________________________________________________
M/s. Aban Loyd Chiles Offshore Ltd. : Appellants
Vs.
CCE, CST, Chennai : Respondent
Appearance Shri V.S. Manoj, Adv., for the appellants Shri P. Arul, Supdt., for the respondents CORAM Honble Dr. CHITTARANJAN SATAPATHY, Technical Member Honble Shri D.N. PANDA, Judicial Member Date of Hearing : 05.06.2012 Date of Decision: 05.06.2012 ORDER No._______________ Per: Dr. Chittaranjan Satapathy Heard both sides. The appellants are seeking extension of the stay granted earlier. However, we find that the short issue involved in the present appeal is as to whether the respondents are liable to discharge service tax liability on reverse charge basis in respect of services received by them from the Foreign Service provider during the period 02-05.
2. After hearing both sides, we find that the issue is no more res integra and stand settled by the Honble Bombay High Court in the case of Indian National Shipowners Association Vs. UOI 2009 (13) STR 235 (Bom.), laying down that the recipient in India is liable to service tax for service received from abroad only from 18.04.06. The said order of the Honble Bombay High Court stands confirmed by the Honble Supreme Court when the appeal filed by the Revenue was rejected as reported in 2010 (17) STR J57 (S.C.).
3. In view of the fact that the issue stands settled in favour of the appellants, the impugned order is set aside and the appeal is allowed. The miscellaneous application also stands disposed of.
(Order dictated and pronounced in the open Court)
(D.N. PANDA) (Dr. CHITTARANJAN SATAPATHY)
JUDICIAL MEMBER TECHNICAL MEMBER
BB
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