Custom, Excise & Service Tax Tribunal
Cst Bangalore vs Mms Exports Pvt Ltd on 17 July, 2023
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT NO. I
Service Tax Appeal No. 196 of 2010
[Arising out of Order-in-Appeal No. 100/2009 dated 21.10.2009 passed by the
Commissioner (Appeals-II), Central Excise & Service Tax, Bangalore]
Commissioner of S.T., Bangalore ......Appellant
No. 16/1. S.P. Complex, Lalbagh Road
Bangalore, Karnataka - 560027
VERSUS
MMS Exports Pvt Ltd ......Respondent
Plot No. 38-A1, Doddanekundi Industrial Area, IInd Phase, Mahadevapura Bangalore, Karnataka - 560048 APPEARANCE:
Present for the Appellant: Sh. Neeraj Kumar, Authorized Representative Present for the Respondent: None CORAM:
HON'BLE Dr. D. M. MISRA, MEMBER (JUDICIAL) HON'BLE Mr. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) FINAL ORDER NO. 20705/2023 DATE OF HEARING: 17.07.2023 DATE OF DECISION: 17.07.2023 PER D. M. MISRA None for the respondent. The issue in the present appeal relates to payment of service tax by the respondent for the period from 09.07.2004 to 30.06.2006 under Reverse Charge Mechanism. The said issue is covered by the judgment of Hon'ble Bombay High Court in the case of Indian National Ship Owners Association vs. Page 1 of 2 ST/196/2010 U.O.I. reported in 2009 (13) S.T.R. 235 (Bom.) which was later upheld by the Hon'ble Apex Court reported as 2010 (17) S.T.R. J57 (SC). In the result, the appeal filed by the Revenue is accordingly dismissed.
(Dictated and pronounced in the open court) (D. M. MISRA) MEMBER (JUDICIAL) (PULLELA NAGESWARA RAO) MEMBER (TECHNICAL) RA_Saifi Page 2 of 2