TMI Blog2013 (11) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17-11-2006 read with Final Order No. 1484/2005, dated 10-11-2005 in Appeal No. S/ROM/9/2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai [2006 (1) S.T.R. 298 (Tri. - Chennai)] is being challenged in the present Civil Miscellaneous Appeal. 2. The crux of the case of both parties is that the respondent has been engaging in clearing and forwarding service. To put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited v. Union of India), liability to pay service tax has been shifted upon the service provided from 1-9-1999 as per Notification No. 7/99, dated 23-8-1999 and subsequently in the year 2000, amendments have been made in Sections 116 and 117 of the Finance Act, wherein, it has been clearly stated that prior to 1-9-1999, the service tax has to be paid by the recipient and the service tax due from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not refundable. But, however, the Appellate Tribunal has ordered to refund the service tax to the respondent and in view of the discussions made earlier, this Court has found considerable force in the contention put forth on the side of the appellant and altogether, the present Civil Miscellaneous Appeal is liable to be allowed. 6. In fine, this Civil Miscellaneous Appeal is allowed without cos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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