PETRONET LNG LTD VERSUS COMMISSIONER OF SERVICE TAX - Service Tax - CESTAT NEW DELHI - Tri - Supply of tangible goods (STGU) - transfer of possession and effective control of the tankers - import of services - Levy of service tax on reverse charge basis - Section 65(105)(zzzzj) of the Finance Act, 1994 - extended period of limitation - Held that - the transactions in issue (covered by the two long-term agreements both dated 31.3.01 for charter of the tankers Disha and Raahi and the short-term ch................................... Service Tax - Case Laws
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