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M/s. Empee Distilleries Ltd. Versus Commissioner of Service Tax, Chennai-II

2016 (8) TMI 309 - CESTAT CHENNAI

Demand of service tax from the recipient of GTA services - absence of law- law came into force subsequently - section 71 of the finance act, 1994 came into existence at a later date - Held that: - when there was no law in force during relevant period .....

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ion 71A of the Finance Act, 1994 having been introduced after the period covered by the show-cause notice, appellant is not liable to service tax decided in case Commissioner of Central Excise, Meerut-II Vs L.H. Sugar Factories Ltd. (2005 (7) TMI 106 .....

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ounsel For the Respondent Shri K. Veerabhadra Reddy, JC (AR) ORDER Precise submission of the learned counsel is that during the period 16.11.1997 to 01.06.1998, there was no existence of section 71A of the Finance Act, 1994, which was introduced subs .....

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