Commissioner of Central Excise, Chennai Vs. M/S.Dynaspede Integrated Systems Pvt. Ltd.

Commissioner of Central Excise, Chennai vs M/S.Dynaspede Integrated Systems Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Apr 23, 2010

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Citation: sooperkanoon.com/942834
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President
Decided On: Apr 23, 2010
Case Number: Appeal No.ST/258 of 2008
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

Commissioner of Central Excise, Chennai

Advocate Shri C. Dhanasekaran, SDR. Shri M.N. Bharathi, Advocate.

Respondent

M/S.Dynaspede Integrated Systems Pvt. Ltd.

Excerpt

the issue in dispute in this appeal stands settled against the revenue by the apex court decision in union of india vs indian shipowners association [2010 (17) s.t.r. j57 (s.c.)], uphold the judgement of the hon’ble bombay high court holding that service recipient in india is liable to service tax for services received from abroad only with effect from 18.04.2006 the period in dispute in this case is prior to that date. following the ration of the above decision, i uphold the impugned order and reject the appeal.

Full Judgment

The issue in dispute in this appeal stands settled against the Revenue by the apex court decision in Union of India Vs Indian Shipowners Association [2010 (17) S.T.R. J57 (S.C.)], uphold the judgement of the Hon’ble Bombay High Court holding that service recipient in India is liable to service tax for services received from abroad only with effect from 18.04.2006 the period in dispute in this case is prior to that date. Following the ration of the above decision, I uphold the impugned order and reject the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Commissioner of Central Excise, Chennai vs M/S.Dynaspede Inte... Same Subject Service Tax Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President