2010 (12) TMI 12 - SUPREME COURT

Applicability of Service Tax on Marine Logistic Services rendered by Offshore Support Vessels - from 1.6.2007 to 15.5.2008 - Section 65(105)(zzzy) - Held that: - The nature of work which are set out in the Schedule at P.200 of the Paper Book cannot be said to be even remotely connected and included within the ambit of the aforesaid expression as found in Section 65(105) Entry No. zzzy and therefore we affirm the order of the High Court (2009 -TMI - 32747 - BOMBAY HIGH COURT) to the aforesaid extent by looking into the facts in issue only. We, however, leave the question of law which has been decided by the High Court open to be considered at length in an appropriate case.

Department is allowed to call for documents from the Members of Association or from the ONGC in order to ascertain whether any of the Members of the Association is carrying out any other duties and responsibilities other than what is mentioned in the aforesaid Schedule so as to ascertain whether or not they are liable to make payment of service tax