2021 (1) TMI 567

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....ER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri K.I. Vyas, Advocate for the Appellant Shri H.K. Jain, Assistant Commissioner Authorised Representative) for the Revenue Service Tax Miscellaneous (ROM) Application no. 10336 of 2020, 10337 and 10357 of 2020, 10335 and 10355 of 2020, 10334 and 10354 of 2020, 10333 and 10353 of 2020, Service Tax Miscellaneous (ORS)....

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....eeds to be corrected and effect of the written submission dated 14/09/2020 and the judgments cited therein may be given and, accordingly, the order may be corrected. 3. Shri K.I. Vyas, learned counsel appearing on behalf of the appellant submits that the tribunal has considered all the facts and legal issues and given a reasoned order, therefore, it does not suffer from any error. 4. We have car....

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....aphical error, judgments of earlier submission were cited. However, we have once again gone through all the above judgments and our observations are as under: (1) Indian National Shipowners Association vs. Union of India (supra) : The above judgment decided the levy of service tax on the services received from a person who is from outside India under reverse charge mechanism. In the present case....

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.... also not applicable. (3) Orchev Pharma P Ltd. vs CCE, Rajkot: In this case again, issue is of admissibility of the notification. As discussed in the above para, this judgment is also not applicable (4) Max Tech Oil Gas Services P Ltd. vs Commissioner, (5) Kala Sagar vs. CST, Mumbai -II, (6) Board of Control for Cricket in India vs. CST, Mumbai: In all these cases, the issue was decided on Rev....