2013 (1) TMI 70

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..... st order in appeal No.Commr.(A)/24/VDR-II/2011, dt.21.01.11.   2. The facts in brief are that appellant herein had filed a refund claim of Rs.3,52,260/- on the ground that the service tax collected by the landlord for renting the premises was illegally collected and therefore required to be refunded. On receipt of such refund claim, a show cause notice was issued to the appellant seeking to .....

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..... orrectly pointed out by the ld. D.R. that the issue involved in this case is a question which has been addressed by retrospective amendment to the provisions of Section 65(105)(zzzz). I find that by Finance Act, 2010, this section has been retrospectively amended to hold that it will have effect from 01.06.07 and it has held that service tax liability is correctly charged and collected by the auth .....

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