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of <h1>India's Supreme Court Upholds Decision, Dismisses Appeal in Tax Case Due to Lack of Merit, Reinforces Precedent Use.</h1> <h3>Commissioner of CGST & Central Excise Versus Shelf Drilling Trident XII Limited</h3> The SC of India dismissed the Civil Appeal due to lack of merit, affirming a prior order in the case involving the Commissioner of Central Tax and M/s. ... Levy of service tax - consideration towards ‘bare-boat charter’ of ‘offshore drilling unit’ to M/s Transocean Drilling Services (India) Pvt Ltd - deemed sales/high seas sale - it was held by CESTAT that A perusal of the show cause notices, as well as the impugned orders confirming the demand thereon, shows those to be based entirely on the presence of permanent establishment in India, nonpayment of tax on sale and the contractual right to resume control for failure to comply with terms of agreement and chargeability to tax of ‘supply of tangible goods’ prior to 1 July 2012. HELD THAT:- There are no merit in the appeal - appeal dismissed. The Supreme Court of India in 2023 (11) TMI 479 - SC Order, dismissed a Civil Appeal citing lack of merit based on a previous court order in the case of 'Commissioner of Central Tax vs. M/s. Shelf Drilling F G Mcclintock Ltd.' dated 16.10.2023.
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