Bakr Hughes Singapore PTE v. Addl. Director of Income-tax International Taxation, Dehradun
|Bakr Hughes Singapore PTE
|Addl. Director of Income-tax International Taxation, Dehradun
|HIGH COURT OF UTTARAKHAND AT NAINITAL
|Date of Order
|substantial question of law • service tax
|Respondents Shri S.K. Posti, learned senior counsel appearing for the appellant s counsel Shri Ashutosh Posti. Shri Hari Mohan Bhatia, learned counsel for the respondent. JUDGMENT Coram: Hon ble Ravi Malimath, A.C.J. Hon ble N.S. Dhanik, J. Dated: 10th August, 2020 RAVI MALIMATH, A.C.J. This appeal was admitted to consider the following substantial question of law:- whether on the facts and in the circumstances of the case the tribunal erred in law in holding that amount of service tax amounting to Rs.10,17,19,350/- being statutory levy, received by the appellant from its customers was to be included in calculating the aggregate amount referred to in sub-section of Section 44BB of the Act 2. Both the learned counsels submit that the substantial question of law has since been answered by the order dated 12.04.2019 passed in Income Tax Appeal No.40 of 2012 reported in 414 ITR 1; the substantial question of law therein was answered in favour of the assessee, and against the revenue, by holding that the amount reimbursed to the assessee by the Oil and Natural Gas Corporation, representing the service tax paid earlier by the assessee to the 2 Government of India, would not form part of the aggregate amount referred to in clauses and of sub-section of Section 44BB of the Act. In view of the submissions made, the substantial question of law is answered in favour of the assessee and against the revenue by following the order dated 12.04.2019 passed in Income Tax Appeal No.40 of 2012 reported in 414 ITR 1.