REGENT COMPUTRONICS PVT. LTD.

Hal Offshore Ltd Appellant

V/S

STATE OF MAHARASHTRA Respondents

Referred Judgements :-

K S RASHID AND SON VS. INCOME TAX INVESTIGATION COMMISSION [REFERRED TO]
SANGRAN SINGH VS. ELECTION TRIBUNI KOTAH [REFERRED TO]
UNION OF INDIA VS. T R VARNA [REFERRED TO]
STATE OF UTTAR PRADESH VS. MOHAMMAD NOOH [REFERRED TO]
K S VENKATARAMAN AND CO PRIVATE LIMITED VS. STATE OF MADRAS [REFERRED TO]
STATE OF MADRAS VS. RICHARDSON AND CRUDDAS LIMITED [REFERRED TO]
TATA ENGINEERING AND LOCOMOTIVE COMPANY LIMITED VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
BUILDERS ASSOCIATION OF INDIA VS. UNION OF INDIA [REFERRED TO]
GREAT EASTERN SHIPPING COMPANY LIMITED VS. STATE OF KARNATAKA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHHABIL DASS AGARWAL [REFERRED TO]
A.M.S.S.V.M. & CO., RAMANATHAPURAM CHANK LESSEES, KILAKKARAI, RAMANATHAPURAM DISTRICT BY THEIR MANAGING PARTNER S.V.M. MOHAMED JAMALUDEEN VS. THE STATE OF MADRAS, REPRESENTED BY THE COLLECTOR OF RAMANATHAPURAM AT MATHURAI AND ANR. [REFERRED TO]
HYDER CONSULTING (UK) LTD. VS. GOVERNOR, STATE OF ORISSA [REFERRED TO]
COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM, KERALA VS. M/S K.T.C. AUTOMOBILES [REFERRED TO]
SMT. B. NARASAMMA VS. DEPUTY COMMISSIONER COMMERCIAL TAXES KARNATAKA & ANR. [REFERRED TO]
AUTHORIZED OFFICER, STATE BANK OF TRAVANCORE VS. MATHEW K.C. [REFERRED TO]
SHIV KUMAR VS. UNION OF INDIA [REFERRED TO]
GREAT EASTERN SHIPPING CO. LTD. VS. STATE OF KARNATAKA [REFERRED TO]

JUDGEMENT

(1.) Rule. Learned A.G.P. for the respondents waive service. Rule is returnable forthwith.

(2.) The Assessment Order in this case for the period 1/4/2005 to 31/3/2006 was passed on 30/12/2015 by the Assessing Authority under sec. 23(4) of the Maharashtra Value Added Tax Act, 2002 (for short the MVAT Act). The petitioner filed an appeal against the said Assessment Order. The Appellate Authority passed an order remanding the matter back for a fresh assessment.

(3.) The petitioner is a works contractor and service provider mainly for ONGC platform at ONGC, Bombay High Site. According to the petitioner, the petitioner had provided the services of the production of water at ONGC platform. On that platform, the sea water i.e. salt water was converted into potable water. The machinery performing the said process belongs to ONGC. The petitioner had only provided the labour and the chartered ship on the higher basis. The petitioner had its own chartered ship and the possession and control of the ship always remained with the petitioner.

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HAL OFFSHORE LTD Vs. STATE OF MAHARASHTRA

Referred Judgements :-

JUDGEMENT

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