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M/s. Needle Industries (India) Pvt. Ltd. Versus Commissioner Of Central Excise, Salem

2016 (2) TMI 771 - CESTAT 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 prospect .....

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2008, they would have expressly stated that the notification shall have prospective effect. But that is not done. Therefore, there cannot be presumption of prospective effect since substitution has a beneficial grant. Reliance of the appellant on the .....

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pe 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 .....

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d 01.04.2008, although, Notification No.33/2008, dated 07.12.2008 expanded the percentage to 10% by substitution of the words 10% in place of 2% in the previous notification, appellant has been aggrieved. 2. It is submission of learned consultant f .....

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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 den .....

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ope. Subordinate legislations are commonly amended by substitution of certain words or figures. By substitution, subordinate legislation do not cause anomaly. It is true that if the subordinate legislation had intended that the benefit of 10% shall b .....

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