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2016 (2) TMI 771 - CESTAT CHENNAI

2016 (2) TMI 771 - CESTAT CHENNAI - 2016 (41) S.T.R. 641 (Tri. - Chennai) - Quantum of Refund of service tax on services provided by commission agent, located outside India - for export of goods - 2% of the FOB value or 10% of the FOB value - NOTIFICATION No 41/2007 as amended - whether amendment is retrospective or prospective - Held that:- By substitution, subordinate legislation do not cause anomaly. It is true that if the subordinate legislation had intended that the benefit of 10% shall be .....

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islation takes recourse to the process of substitution that enlarges the scope of the benediction of the notification. - The expanded scope of the notification covers the vision of the legislature to boost the export scheme. Therefore, appeal is allowed. - ST/00568/2010 - Final Order No. 41379/2015 - Dated:- 9-10-2015 - SHRI D.N. PANDA, JUDICIAL MEMBER For the Petitioner : Shri R. Janardhanan Pillai, Cons. For the Respondent : Shri R. Subramaniyan, AC (AR) ORDER When Revenue restricted the refun .....

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nt of India Vs Indian Tobacco Association reported in 2005 (187) E.L.T.162 (S.C.). He submits that had legislature intended that the benefit of higher percentage shall be denied to the claimant, they should have specifically stated so. But that is not so in the notification. In such circumstances, the appellant cannot be denied benefit of the substitution notification. 2. Revenue supports the Adjudication order. 3. Heard both sides and perused the records. 4. Learned counsel is correct to say th .....

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