New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 309 - CESTAT CHENNAI

2016 (8) TMI 309 - CESTAT CHENNAI - TMI - 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 to fasten liability, calling the service recipient to incur liability under law is not permissible. The appellant being recipient of service was not required by law in force during the material period to fil .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he Appellant Shri K.V. Subramaniyan, Sr. Counsel 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 subsequently. Therefore appellant cannot be pressed to incur liability in absence of law. 2. Law is well settled by apex court in the case of Commissioner of Central Excise, Meerut-II Vs L.H. Sugar Factories Ltd. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version