INDIAN NATIONAL SHIPOWNERS ASSOCIATION Vs. UNION OF INDIA

JUDGEMENT

(1.) The 1st petitioner is the Indian National Ship Owners' Association which is registered as a nonprofit making company under Section 25 of the Companies Act, 1956. Members of the 1st petitioner are owners of Indian Flag Vessels. The Shipping Corporation of India (SCI) is one of its members. The 2nd petitioner is also a member of the 1st petitioner. He is a shareholder of a Member Company of the 1st petitioner.

(2.) The 1st respondent is the nodal Ministry in-charge of all matters and policies relating to Revenue. Respondent 2 is an apex body functioning under the control of respondent 1 that regulates all policy decisions relating to Central Excise, Customs and Service Tax matters. One of the functions of the 2nd respondent is to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service Tax, Mumbai. The 5th respondent is M/s. Oil & Natural Gas Co. Ltd. ("ONGC" for short). It is an instrumentality of State and has entered into various contracts with the members of the 1st petitioner.

(3.) Before we go to the facts of the case and the challenge raised in this petition, it is necessary to see the legal provisions and various circulars which have relevance to the present case.