TMI Blog2004 (10) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Revenue's appeal, the challenge is against dropping of a demand of Service Tax on the respondents. The demand was raised in a show cause notice issued on 14-2-2003 for the month of August, 1999. The respondents in this case had received 'Clearing and Forwarding' services from the service-provider during the said period and the demand was raised thereon. The original authority confirmed the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, as the subject show cause notices were received after 12-5-2000 (the date on which the Finance Act, 2000 received Presidential assent), the demands of Service tax raised therein are hit by the Apex Court's ruling in Laghu Udyog Bharati v.UOI [1999 (112) E.L.T. 365 (S.C.)]. Even otherwise, Counsel submits, both the demands are barred by limitation prescribed under Section 73 of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Clearing and Forwarding' service were defined as "assessees". Further, for the aforesaid limited period, Parliament declared that "any action taken or anything done or purported to have been (i) taken or done at any time during the period commencing on and from the 16th day of July, 1997 and ending with the day, the Finance Act, 2000 receives the assent of the President shall be deemed to be vali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. In the. instant case, the demands of Service tax were raised beyond 12-5-2000 in show cause notices dated 13-5-2002 and 14-2-2003. Such demands are not affected by the amendments made to Section 65 by Parliament under Section 116 of the Finance Act, 2000 and consequently they are hit by the Apex Court's ruling in Laghu Udyog Bharati (supra). Furthermore, undisputedly, the demands raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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