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2015 (11) TMI 725 - CESTAT NEW DELHI

2015 (11) TMI 725 - CESTAT NEW DELHI - TMI - Demand of service tax - GTA Service - Reverse charge mechanism - Held that:- Rule 2(1)(d)(xii) and (xvii) of the Service Tax Rules, 1994 was held to be ultra vires by Supreme Court in the case of Laghu Udyog Bharti Vs. Union of India (1999 (7) TMI 1 - SUPREME COURT OF INDIA). The re-validation done by Section 117(i) of Finance Act, 2000 provide that any action for the period 16.11.1997 to 01.06.1998 was required to be taken before the Finance Act, 200 .....

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CESTAT CHENNAI], the show cause notices which were issued after 12.05.2000 were not sustainable. - Decided against Revenue. - Appeal No.ST/64/2006-CU[DB] - Final Order No.53012/2015 - Dated:- 3-9-2015 - G. Raghuram, President And Mr. R.K. Singh, Member (Technical) Ms. Suchitra Sharma, DR : For the Petitioner Ms. Preeti Khiwani, Advocate And Ms. Anchal Grewal, Advocate : For the respondent ORDER Per Mr. R.K. Singh : Appeal is filed against Order-in-Appeal dated 21.10.2005, which set aside the Ord .....

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7 (i) of the Finance Act, 2000 provided that any action for the period 16.07.1997 to 16.10.1998 was required to be taken before the Finance Bill, 2000 got assent of the Hon'ble President of India which was given on 12.05.2000 and therefore, show cause notice was not maintainable. Ld. Commissioner (Appeals) cited the judgement of CESTAT in the case of CCE Vs. EID Parry (India) Ltd. [2004 (117) ECR 670 (Tri.)] in support of that. 2. Revenue has contended that the liability of service tax on th .....

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h Supreme Court in the case of Laghu Udyog Bharti Vs. Union of India [1999 (112) ELT 365 (SC)] declared that Rule 2(d)(xii) and (xvii) of the Rules ultra vires, the levy of the service tax on the service receiver during the period 16.11.1997 to 01.06.1998 was re-validated by Sections 116 and 117 of the Finance Act, 2000 by making amendment in Sections 65, 66 and 67 of Finance Act, 1994 and the levy was further validated by Sections 158 and 160 of the Finance Act, 2003. Rule 7A inserted in the Ru .....

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