2022 (6) TMI 913 - Service Tax

Head Note / Extract:
Exigibility to tax of ‘service’ rendered in the ‘exclusive economy zone (EEZ)’ of India - Period between July 2009 and February 2010 - HELD THAT:- In view of the settled finding of the Hon’ble High Court of Bombay in M/S. GREATSHIP (INDIA) LTD. VERSUS COMMISSIONER OF SERVICE TAX, OIL AND NATURAL GAS COMPANY LTD. [2015 (4) TMI 1006 - BOMBAY HIGH COURT] in view of non-taxability between July 2009 and February 2010, insofar as the ‘drilling’ undertaken by the appellants herein for oil exploration in the ‘continental shelf and exclusive zone (EEZ)’ is concerned, the impugned orders are set aside. Petition allowed.