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2011 (6) TMI 52 - AT - Service TaxDemand and penalty - abetment 60% - benefit of exemption Notification No. 39/1997 read with Notification 02/2004 - Take into consideration the additional submissions filed by the learned Chartered Accountant, referring to a Notification No. 20/2009-ST dated 07.07.2009, which has been given retrospective effect from 01.04.2000, vide Section 75 of the Finance Act, 2011. Inasmuch as the said plea of the appellant is legal plea, we allow them to raise the same - Further, note that the said notification was not before the Commissioner, when he passed the impugned order, deem it fit to set-aside the impugned order and remand the matter to Commissioner for considering the effect of the said notification, which has been given retrospective effect and in terms of the provisions of Section 75 of the Finance Act, 2011, the refund of service tax - Stay petition as also appeal get disposed off in above manner.
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