Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 768 - AT - Service TaxPenalty u/s 77 and 78 of FA - Applicability of judgment of Hon’ble Apex Court in the case of T Barai Vs. Henry AH Hoe and another [1982 (12) TMI 186 - SUPREME COURT OF INDIA] - case of Revenue is that the judgment of Hon’ble Apex Court was in the context of criminal law and the ratio would not apply to the present case - whether the ratio of the judgment with respect to criminal laws also applies to taxation statutes? - Held that:- Whenever any taxation law is made or amended, such law call or amendment comes into force from the date when the law is enacted or the amendment is made. It does not apply in the cases which were of prior to this date. The ratio of this judgment has been consistently followed by this Bench in deciding the matters relating to taxation and exemptions etc. Even where an explanation has been inserted in the section or rule, unless there is a contrary pronouncement of a higher judicial forum, such explanations have always been considered to have prospective application and not retrospective application. Constitutional Bench of Hon’ble Apex Court in the case of Dilip Kumar [2015 (12) TMI 247 - SUPREME COURT], held that taxation statutes should be strictly interpreted in the way they are drafted and there is no scope for any intendment in it. It does not matter whether any hardship is caused to any one or a person goes tax free because of the language of the statute. The ratio of the above two judgments of Hon’ble Apex Court which prevail over any other decisions leaving me with no choice but to uphold that section 77 applies to the case of appellant as it stood during the relevant period because there is no contrary intention indicated in the amended statute - appeal dismissed - decided against appellant.
|