TMI Blog2015 (4) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court] - Decided against Revenue. - Appeal No. ST/235/2006-Mum - - - Dated:- 10-12-2014 - Anil Choudhary, Member (J) and P. S. Pruthi, Member (T),JJ. For the Appellant : Shri D Nagvenkar, Addl Commr (AR) For the Respondent : Shri Prasad Paranjape, Adv. ORDER Per: Anil Choudhary: The Revenue is in appeal against Order-in-Original dt. 28.3.2006 passed by the Commissioner of Service Tax, Mumbai. 2. The grounds taken in the appeal by Revenue are that error in calculating the arrears of demand for interest under Section 75 of the Finance Act, on the arrears of service tax paid. The second ground raised is that the adjudicating authority have erred in accepting the evidence produced by the assessee being, Char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge under Section 66A of the Act, came on statute w.e.f. 18.4.2006, thereafter the legislation amended clause (13) to Section 65 of the Finance Act and provided broadcasting includes broadcasting agency or organization having its head office situated in any place outside India. Further, in Section 65 Sub-section (2) of the Finance Act, 2002 it is provided that notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, recovery shall be made of all such service tax, which have not been collected but which would have been collected, if sub-section (1) had been in force at all material times, within a period of thirty days from the date on which the Finance Bill, 2002 receives the assent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut by the Finance Act, 2002. 6. Factually this appears to be incorrect. From the decision of the Tribunal it is clear that the Tribunal had in fact held that the appellant was liable by reason of the amendment to the term broadcasting effected by the Finance Act, 2002. 7 . In any event, it is clear from the language of the validation clause, as quoted by us earlier, that the liability was extended not by way of clarification but by way of amendment to the Finance Act, with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, such retrospectivity is normally not permissible to create an offence retrospectively. There were clearly judgement, decrees or orders of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts mentioned in the aforesaid two show cause notices are inclusive of service tax and no further service tax is payable by the noticee with respect to aforesaid two show cause notices . From a plain reading of the para 4.7 it is evident that the adjudicating authority have gone into the details and have not admitted the claim of cum duty only on the basis of Chartered Accountant's Certificate but have also got the claim verified by the Jurisdictional Superintendent and thereafter have accepted the same. Further, no error has been pointed out in the reports of the Superintendent or any other contrary evidence having been brought on record by the Revenue that the claim of cum duty is wrong or contrary to the facts on records. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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