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2016 (9) TMI 743 - AT - Service TaxGTA services - reverse charge - It is the case of the appellant that after amendment to Notification No. 43/97-ST dated-05/11/1997 under the Finance Act, 2003 retrospectively the benefit ought to have been given by the first appellate authority. - Held that:- From the above ratio laid down by the Supreme Court, a notification has to be interpreted by the plain and clear meaning throwing out of a notification. None of the case laws relied upon by the appellant is with respect to Notification No. 43/97-ST dated 5/11/1997 amended retrospectively. Plain and clear meaning of Notification No. 43/97-ST as amended retrospectively has already been made by this Bench in the case of Pataka Industries (P) Ltd. Vs. Commr. of Central Excise, Bolpur (2008 (9) TMI 155 - CESTAT, KOLKAT). No other contrary judgment has been placed on record by the appellant with respect to Notification No. 43/97-ST dated 5/11/1997. Respectfully following the ratio laid down by this Bench, there is no reason to allow the appeal of the appellant on merits. So far as the issue of time bar is concerned, it is observed that this issue was never raised before the adjudicating authority or the first appellate authority, therefore, the same cannot be allowed to be raised at the second appellate stage. Decided against the assessee.
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