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Commissioner of Service Tax Versus M/s. TTK Health Care Limited, Custom, Excise and Service Tax Appellate Tribunal

2016 (3) TMI 625 - MADRAS HIGH COURT

Recovery of Refund - GTA service - Appeal for quashing a show cause notice for recovery of refund already made dismissed - Held that:- the show cause notice was issued on 20.7.2000. Section 117 of the Finance Act, 2000 made it clear that any refund already made could be recovered only within the period of 30 days from the date on which Finance Act, 2000 received the assent of the President and brought-forth of an amendment under Sections 116 and 117 of the Finance Act, 2000, to Section 65 of the .....

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Ramakrishnan For the Respondent : Mr. S. Muthu Venkataraman JUDGMENT V. Ramasubramanian, J. This appeal by the Revenue is filed under Section 35-G of the Central Excise Act, 1944, questioning the correctness of the order of Customs, Excise and Service Tax Appellate Tribunal, dismissing an appeal arising out of the quashing of a show cause notice for recovery of refund already made. 2. We have heard Mr.Vikram Ramakrishnan, learned Standing Counsel for the appellant and Mr.Muthu Venkataraman, lear .....

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ervice Tax, for the period from 16.7.1997 to 31.8.1999, to the extent of ₹ 27,19,123/-. 4. However, the provisions of the aforesaid Rules were struck down by the Supreme Court in M/s. Laghu Udyog Bharati v. Union of India [1999 ELT (112) 365 SC]. Therefore, the first respondent made a claim for refund and the same was allowed. The amount was also paid. 5. However, the Parliament brought-forth an amendment under Sections 116 and 117 of the Finance Act, 2000, to Section 65 of the Finance Act .....

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Zonal Bench at Chennai, forcing the Department to come up with the above appeal. 8. The appeal was admitted on 28.1.2009 on the following substantial questions of law:- (i) Whether the Tribunal is correct in holding that any amendment making the recipient of clearing and forwarding service liable to pay tax on such service; and (ii) Whether the Tribunal is correct in holding that there are no charging provisions under the Finance Act, 1994 for collection of Service Tax from the recipient of clea .....

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