January 2019

Service Tax

Puloma Dalal / Jayesh Gogri / Mandar Telang
Chartered Accountants



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


Service 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'.



The Hon’ble 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


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