TMI Blog2005 (11) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... e period from 16-7-1997 to 16-10-1998 in terms of Section 116 of the Finance Act, 2000, which amended Sections 65, 66 and 67 of the Finance Act, 1994. The relevant portion of Section 116 ibid is reproduced below :- 116. Amendment of Act 32 of 1994. - During the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998, the provisions of Chapter V of the Finance Act, 1994 shall be deemed to have had effect subject to the following modifications, namely :- (1) for clause (6), the following clause has been substituted namely :- (i) .......... (ii) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax refunded in pursuance of any judgment, decree or order of any court striking down sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994 before the date on which the Finance Act, 2000 receives the assent of the President, and in the event of non payment of such service tax refunded within this period, in addition to the amount of service tax recoverable, interest at the rate of twenty-four per cent, per annum shall be liable, from the date immediately after the expiry of the said period of thirty days, till the date of payment. Explanation.- For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icals Ltd. v. Commissioner of Central Excise, Jaipur [2001 (132) E.L.T. 185 (Tri.-Del.)] 3. Ld. Counsel for the respondent has argued in defence of the impugned order. According to him, there was no parliamentary sanction for collecting Service tax on Clearing and Forwarding Service from recipients thereof for any period other than 16-10-1997 to 16-10-1998. The period of dispute in the instant case is beyond this period. 4. After giving careful consideration to the submissions, I have found that what was enacted by Parliament under Section 116 of the Finance Act, 2000 was, inter alia, to make recipients of Clearing and Forwarding Service retrospectively liable for payment of Service tax on such service for the specified period 16-7-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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