UNION OF INDIA Vs. INDIAN NATIONAL SHIPOWNERS ASSOCIATION

JUDGEMENT

(1.) Leave granted.

(2.) This appeal is directed against the judgment and order dated 23-3-2009 [2009 (14) S.T.R. 289 (Bom.)] passed by the Division Bench of the Bombay High Court setting aside and quashing the notices issued by the appellant herein to the Members of the respondent Association by holding that the entry contained in Section 65(105)(zzzy)of the Finance Act, 1994 does not include services provided by the Members of the respondent - Indian National Shipowners Association.

(3.) Counsel appearing for the appellant has submitted before us that such services which are provided by the Members of the respondent No. 1 Association have now become subjected to the payment of Service tax by virtue of the amendment brought in Section 65(105) by way of amendment in the Finance Act, 1994 w.e.f. 16-5-2008 by inserting a fresh entry namely Sec. 65(105)(zzzzj). Counsel submits that the period relevant in the present case is the period from 1-6-2007 to 15-5-2008. He seeks to contend that although the aforesaid amendment was brought in subsequently but yet by taking recourse to the provisions of Section 65(105) Entry No. zzzy, the Members of the respondent Association is still liable to pay such service tax. He has drawn our attention to Entry No. zzzy which provides that any services provided to any person, by any person in relation to mining of mineral, oil or gas would be taxable.