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2015 (11) TMI 725 - AT - Service TaxDemand of service tax - GTA Service - Reverse charge mechanism - Held that:- Rule 2(1)(d)(xii) and (xvii) of the Service Tax Rules, 1994 was held to be ultra vires by Supreme Court in the case of Laghu Udyog Bharti Vs. Union of India (1999 (7) TMI 1 - SUPREME COURT OF INDIA). The re-validation done by Section 117(i) of Finance Act, 2000 provide that any action for the period 16.11.1997 to 01.06.1998 was required to be taken before the Finance Act, 2000 got assent by the Hon'ble President of India, which was on 12.05.2000. Further re-validation only took place vide Finance Act, 2003. It is thus obvious on 15.11.2002, when the show cause notice was issued, Revenue lacked the competence to do so. As has been held by CESTAT in the cases of CCE Vs. EID Parry (India) Ltd. [2004 (10) TMI 7 - CESTAT (CHENNAI)], Vishnuram Textiles Pvt. Ltd. [2004 (11) TMI 574 - CESTAT CHENNAI] and CCE Vs. Vaidvambigai Textile Mills Ltd. & Others [2004 (12) TMI 673 - CESTAT CHENNAI], the show cause notices which were issued after 12.05.2000 were not sustainable. - Decided against Revenue.
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