TMI Blog2015 (9) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, which would be subject to the result of the issue pending before the Division Bench. - Writ Petition No. 27176 of 2015 & M. P. No. 1 of 2015 - - - Dated:- 2-9-2015 - R. Mahadevan , J. For the Petitioner : Mr. K. Jayachandran For the Respondent : Mr. A. P. Srinivas, Standing Counsel ORDER Heard the learned counsel for the petitioner and Mr.A.P.Srinivas, learned Standing Counsel, who took notice for the respondent and with their consent, the main writ petition itself is taken up for disposal. 2. This writ petition has been filed challenging the order dated 26.06.2015 passed by the respondent in C. No.IV/09/478/2012-13 No. 2/2015. 3. The petitioner, which is a Company incorporated under the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice proposing to levy service tax on the activities carried out by the petitioner, for which, a detailed reply dated 19.12.2012 was filed by the petitioner. Written submissions were also filed at the time of personal hearing given to the petitioner on 17.12.2014. When the adjudication of notice was transferred to the respondent, the petitioner filed written submissions before the respondent on 07.04.2015, denying the allegations contained in the show cause notice. However, rejecting the reply filed by the petitioner, the respondent, passed the impugned order, confirming the proposals made in the show cause notice dated 22.10.2012.Aggrieved against the same, the petitioner is before this Court. 4.1 The learned counsel appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, the reasoning of the respondent is contrary to the provisions and the decisions of the Hon'ble Apex Court that any amendment by way of insertion to a provision can be applied only prospectively and the Circulars issued by the Board clearly confirm that the Explanation is effective from 01.07.2010, which are binding on its officers. 4.4 The learned counsel for the petitioner would further submit that the period of dispute is 2007-2011, the show cause notice was issued on 22.10.2012. If the petitioner is relegated to file appeal against the impugned order before the Tribunal, because of substitution of Section 35 F of Central Excise Act, effective from 6.8.2014, as applicable to Service Tax matters, the petitioner will be compelle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in K.V.Raghunathan Pillai vs The Commissioner of Central Excise, Customs and Service Tax, Thiruvananthapuram to impress upon this Court that reading of second proviso to Section 35(F) as contained in the Finance Act itself shows that the provision relied on by the learned counsel appearing for the petitioner shall not apply to stay applications and appeals pending before any appellate authority prior to the commencement of the amendment, viz., 06.08.2014, hence, the petitioner should be directed to file his appeal along with pre-deposit as per Law. That apart, according to him, the applicability of Section 35F of the Finance Act is pending consideration before the Hon'ble Division Bench of this Court. 6. Considering the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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