TaxTMI 
TaxTMI 
2022 (6) TMI 913
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....tya Jain, Advocate for the appellant Shri Nitin M Tagade, Joint Commissioner (AR) for the respondent ORDER In this set of appeals arising from the orders in-original no. 42/ST-VII/RS/2014 dated 20th February 2015, 44/ST-VII/RS/2014 dated 27th February 2015, 30/ST-VII/RS/2014 dated 30thJanuary 2015, 46/ST-VII/RS/2014 dated 16th March 2015, 47/ST-VII/RS/2014 dated 30th March 2015 and 45/ST-VII/RS/2014 dated 11th March 2015 of Commissioner of Service Tax, Mumbai - VII, the issue in dispute lies within the narrow compass of exigibility to tax of 'service' rendered in the 'exclusive economy zone (EEZ)' of India between July 2009 and February 2010. 2. The appellants herein were in the business of rendering of 'drilling service' taxabl....
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....[2015 (39) STR 754 (Bom.)] setting aside the order of the Tribunal holding them liable to tax for the disputed period thus '35. In the present case, we find that the plain reading of the 2009 Notification would give a clear meaning and it cannot be said to be obscure. The words are clear and plain capable of giving only one meaning that the provisions of Chapter V of the Finance Act are extended to the installations, structures and vessels in the Continental Shelf and Exclusive Economic Zone of India. We find that the words used in the said notification are not capable of giving two meanings. As already discussed hereinabove, prior to 2002, the areas in the Continental Shelf and Exclusive Economic Zone of India were not brought und....
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.... As such, we will have to gather the legislative intent from the words used in the statute. The 2010 Notification uses the words "in supersession of the Government of India, in the Ministry of Finance (Department of Revenue) Notification No. 1/2002-S.T., dated 1-3-2002". It could thus be clear that the legislative intent is to supersede the 2002 Notification as amended in 2009 and substitute with 2010 Notification. The legislative intent could further be gathered from the following words : "except as things done or omitted to be done before such supersession." It would thus be seen that what has been saved by the notification upon supersession is only in respect of things done or omitted to be done before supersession, i.e., before 27-2-201....
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....y the installations, structures and vessels. It can thus be seen that the present transaction, which is in the nature of providing services by the vessels of the appellant for the purpose of prospecting mineral oil and as such is a service consumed by the seabed of Continental Shelf of India would come in the tax net only after 2010 Notification came into effect. We are of the considered view that the said service cannot be said to be a service rendered to the installations, structures and vessels. Not only this, but the respondent also in the Order-in-Original has noted that the appellant is discharging applicable Service Tax on the services received by installations, structures and vessels in the Continental Shelf and Exclusive E....