CST Vs. ITD ITD-CHEM JOINT VENTURE

JUDGEMENT

(1.) F. Order No. 50320/2015.

(2.) STAY application along with appeal has been filed by Revenue against order in appeal dated 29.1.2014. The respondents filed a refund claim of Rs. 11,25,05,830/ - in respect of service tax paid wrongly by them inasmuch as they paid service tax under the category of supply of tangible goods service [Section 65(105)(zzzj) of Finance Act, 1994]. The respondents entered into an agreement with M/s. Italian Thai Development Public Company Ltd. in terms of which the scope of lease was as under:

(3.) DURING the hearing, the respondents have contended that the issue is squarely covered in their favour by the judgment in the case of Petronet LNG Ltd. v. CST, New Delhi : 2013 -TIOL -1700 -CESTAT -DEL.