Schefenacker Motherson Ltd. Vs. Commissioner of C. Ex.

Schefenacker Motherson Ltd. vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 05, 2006

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Citation: sooperkanoon.com/42363
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: R Abichandani, S T T.V.
Decided On: Apr 05, 2006
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Schefenacker Motherson Ltd.

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2007)8STT420

Excerpt

1. during the course of arguments, the learned authorised representative for the department with his usual fairness states that there is no dispute over the fact that services rendered as consulting engineers covered under the show cause notice were rendered prior to 7-7-97 when they were not taxable.2. consulting engineers services were made taxable by virtue of insertion of clause (g) of sub-section (105) of section 65 with effect from 7-7-97 by notification no. 23/97, dated 2-7-97. therefore, no service tax could have been recovered in respect of such services rendered prior to the date on which they were made taxable. in this view of the matter, the impugned order cannot be sustained and is hereby set aside.3. the appeal no. st/174/2004 is accordingly allowed with consequential relief. the appeal no. 8/2005 is dismissed.

Full Judgment

1. During the course of arguments, the learned authorised representative for the department with his usual fairness states that there is no dispute over the fact that services rendered as consulting engineers covered under the show cause notice were rendered prior to 7-7-97 when they were not taxable.

2. Consulting Engineers services were made taxable by virtue of insertion of Clause (g) of Sub-section (105) of Section 65 with effect from 7-7-97 by Notification No. 23/97, dated 2-7-97. Therefore, no service tax could have been recovered in respect of such services rendered prior to the date on which they were made taxable. In this view of the matter, the impugned order cannot be sustained and is hereby set aside.

3. The appeal No. ST/174/2004 is accordingly allowed with consequential relief. The appeal No. 8/2005 is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Schefenacker Motherson Ltd. vs Commissioner of C. Ex. Same Subject Service Tax Same Judge R Abichandani, S T T.V.