Dcit Corporate Circle 2(2), Chennai vs Jray Mcdermott Engineering Services ... on 23 October, 2018
आयकर अपीलीय अिधकरण, 'बी' ायपीठ, चे ... वष/Assessment Year :2011-12
The Deputy Commissioner of M/s. JRay McDermott Engineering
Income Tax, Corporate Circle 2(2), Vs. Services
Natural Gas Corporation Ltd. ... vs Mcdermott International Director on 19 April, 2018
Bench: Adarsh Kumar Goel , Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA ... THROUGH THE EXECUTIVE DIRECTOR CHIEF
OFFSHORE ENGINEERING SERVICES Appellant(s)
VERSUS
MCDERMOTT INTERNATIONAL, INC. Respondent(s)
O R D E R
We have heard learned
Commissioner Of Gst & Central Excise vs M/S. J Ray Mcdermott Engineering Pvt. ... on 7 March, 2018
IN THE CUSTOMS, EXCISE & SERVICE ... Central Excise
Chennai South Commissionerate Appellant
Vs.
M/s. J Ray McDermott Engineering Pvt. Ltd. Respondent
Appearance
Shri K. Veerabhadra Reddy
Award. In support of the submission, reliance has been placed
on Mcdermott International Inc. Vs. Burn Standard Co. Ltd. (2006) 11
SCC 181.
Submissions ... Hindustan Zinc Ltd. Vs. Friends Coal
Carbonisation ( 2006) 4 SCC 445, Mcdermott International Inc. Vs. Burn
Standard Co. Ltd. ( 2006) 11 SCC 181, Centrotrade Minerals
Coal Carbonisation - ( 2006)
(11 of 64) [CMA-3785/2017]
4 SCC 445, McDermott International Inc. v. Burn Standard Co. Ltd .
- (2006) 11 SCC 181. Delhi ... Dushyant Dave placed reliance on
the judgment of the Supreme Court in McDermott International
Inc. Vs. Burn Standard
aside. In support of his contentions learned counsel
relied on McDermott International Inc. v. Burn Standard Co. Ltd.
and Ors., reported ... reported at
2015 SCC Online Del 13192, McDermott International Inc. v. Burn
Standard Co.Ltd . and Ors, reported at ( 2006)11 SCC 181,
Corporation
this regard, a judgment of Hon’ble Supreme Court in
McDermott International v. Burn Standard Co. Ltd. , reported in (2006) 11
SCC 181) was pressed ... attention
of this Court was drawn to Paragraph 110. Referring to this McDermott
principle, learned counsel for respondent submitted on a demurrer that
though rough
further relies upon the
judgment of the Supreme Court in McDermott International Inc. v. Burn
Standard ... Award which was contrary to
the settled legal position.
15. In McDermott International Inc. v. Burn Standard
Co. Ltd. (supra), the Court specifically dealt with
Justice K.S.Puttaswamy(Retd) vs Union Of India on 26 September, 2018
Equivalent citations
therefore,
could not be re-adjudicated all over again.
15. In McDermott International Inc. v. Burn Standard Co.
Ltd. (2006) 11 SCC 181 at page
