2023 (11) TMI 479 - SCH - Service Tax

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.

Summary

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.