25.2018 (18) G.S.T.L 438 (Tri. Mumbai) Matheson
K. Air India Pvt. Ltd. vs. Commissioner of Central Ex. & S.T., Pune
Date of Order: 29th March, 2017
tax liability under reverse charge mechanism not to arise on rent paid towards
transportation of helium gas by supplier of helium gas from abroad.
Issue regarding applicability of service tax arose on the rent paid
towards helium gas tankers used for transportation of helium gas by the
suppliers abroad. Demand was raised on reverse charge basis and later
confirmed. Hence appealed before the Tribunal mentioning that in the identical
issue in their own case, the matter was decided (in citation 2017 (4) G.S.T.L.
379 (Tribunal)) holding in favour of the Appellant that the service tax
liability under reverse charge mechanism would not arise in the case of rent
paid for helium gas tankers for transportation of helium under the category of
'supply of tangible goods for use'.
Tribunal found that issue arose earlier was identical to the other, and so
respectfully following the same and allowed the appeal.
26.2018 (18) G.S.T.L 439 (Tri. Chennai)
Microcredit Foundation of India Ltd. vs. Commr. Of S.T., Chennai Date of Order:
9th November, 2017