Commissioner Of S.T., Bangalore Vs MMS Exports Pvt Ltd

Customs, Excise And Service Tax Appellate, Bangalore 17 Jul 2023 Service Tax Appeal No. 196 Of 2010 (2023) 07 CESTAT CK 0023

Bench: Division Bench

Result Published

Judgement Snapshot

Case Number

Service Tax Appeal No. 196 Of 2010

Hon'ble Bench

Dr. D. M. Misra, Member (J); Pullela Nageswara Rao, Member (T)

Advocates

Neeraj Kumar

Final Decision

Dismissed

Judgement Text

Translate:

Dr. D. M. Misra, Member (J)

1. 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. 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.

Madhya Pradesh High Court