Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2010 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 53 - HC - Service TaxRepair and Maintenance Service - exemption from service tax - road management, maintenance or repair service - notification no. 23/2009 - whether retrospective or prospective - validity of circular no 110/4/2009-ST, dated 23.2.2009 - Held that: - The notification dated 27.7.2009 cannot be given retrospective effect in the absence of specific and express provision as held by the Supreme Court in the decision Commissioner of Customs v. Spice Telecom [2006 -TMI - 852 - SUPREME COURT OF INDIA] - Thus, the notification dated 27.7.2009 granting exemption from levy of service tax to road maintenance and repairs is to be held only as prospective and for the earlier period the petitioners are bound to produce the records to the show cause notice/summons. petitioners have not suffered any legal injury so as to rush to this court even at the stage of summons issued by the authority. Even after furnishing information if the respondents erroneously taxed the petitioner, there is remedy provided by way of appeal under section 85 to the appellate authority and further appeal to the appellate Tribunal under section 86. When the Act itself is self contained Code provided for hierarchy of appeals, it is unnecessary to entertain the writ petitions at the stage of summons
|