LAWS(MAD)-2017-4-239

ENMAS ANDRITZ PVT. LTD. Vs. CESTAT, CHENNAI

Decided On April 25, 2017
Enmas Andritz Pvt. Ltd. Appellant
V/S
CESTAT, Chennai Respondents

JUDGEMENT

(1.) This is an appeal preferred against the judgment and order dated 18-8-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (in short, the Tribunal).

(2.) We may note that this is a harsh case, where the appellant ended up paying service tax, even though, it was a recipient of the service and that too, prior to the amendment, brought in, with effect from 18-4-2006. By way of amendment, Section 66A was inserted in the Finance Act, 1994. By virtue of this provision, service tax could be collected from the recipient of service, by way of a deeming fiction, where service provider was located outside the country.

(3.) In the instant case, the appellant/assessee, virtually, in ignorance of the provisions of law ended up paying service tax for the period 1-4-2005 to 17-4-2005. The appellant/assessee, it appears, realized this mistake, once a judgment was delivered by the Bombay High Court in the matter of Indian National Shipowners Association v. Union of India, 2009 (13) S.T.R. 235 (Bom.).