Dimensional Stones Vs. Cce

Dimensional Stones vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jul 26, 2007

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Citation: sooperkanoon.com/45904
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: N T C.N.B., P Das
Decided On: Jul 26, 2007
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

Dimensional Stones

Respondent

Cce

Legal References

Reported In: (2008)12STJ218CESTATNew(Delhi)

Excerpt

2. the service tax demand is for the period from january, 2005 to march, 2006. the contention of the appellant is that since the service was rendered abroad, no tax is payable, certainly not before 18.4.2006, when section 66a was inserted. it is also being pointed out that this was the view of the decision bench of this tribunal in the case of foster wheeler energy ltd. v. cce, vadodara 2007-tiol-785-cestat-ahmedabad.3. the learned sdr, refers to the stay order of the tribunal in the case of anant spinning mills (stay order no. 249/07-st) wherein a contrary view was taken.4. a final order has to be followed in preference to stay order. that apart, if there is a difference of opinion before benches, it is appropriate to grant stay pending resolution of the difference of opinion.5. in view of the above, the stay application is allowed following the order of the tribunal in the case of foster wheely (sic)

Full Judgment

2. The service tax demand is for the period from January, 2005 to March, 2006. The contention of the appellant is that since the service was rendered abroad, no tax is payable, certainly not before 18.4.2006, when Section 66A was inserted. It is also being pointed out that this was the view of the Decision Bench of this Tribunal in the case of Foster Wheeler Energy Ltd. v. CCE, Vadodara 2007-TIOL-785-CESTAT-Ahmedabad.

3. The learned SDR, refers to the Stay Order of the Tribunal in the case of Anant Spinning Mills (Stay Order No. 249/07-ST) wherein a contrary view was taken.

4. A final order has to be followed in preference to stay order. That apart, if there is a difference of opinion before Benches, it is appropriate to grant stay pending resolution of the difference of opinion.

5. In view of the above, the stay application is allowed following the order of the Tribunal in the case of Foster wheely (Sic)

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Dimensional Stones vs Cce Same Subject Service Tax Same Judge N T C.N.B., P Das