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TMI Blog2019 (2) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... had not discharged service tax under GTA services, two Show cause notices (SCN) No. 26/2009 dated 02.03.2009 and No. 566/2009 dated 21.10.2009 for the period July, 2007 to August, 2008 were issued proposing to demand service tax on both reimbursed expenses and GTA services along with applicable interest and penalties. Vide impugned OIO Nos. 59 & 60/2010 dated 29.11.2010, the Commissioner partially confirmed the demand as proposed originally; the assessee as well as the Revenue being aggrieved, are assailing the impugned orders by these appeals. 2. Today when the matter was taken up for hearing, Ld. DR Shri A. Cletus, ADC, appeared for Revenue and Ld. Advocate, Ms. K. Nancy appeared for the assessee. We have heard the rival contentions, pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it be argued so, as we find that this is a substantive change brought about with the amendment to Section 67 and, therefore, has to be prospective in nature. On this aspect of the matter, we may usefully refer to the Constitution Bench judgment in the case of Commissioner of Income Tax (Central)-I, New Delhi v. Vatika Township Private Limited [(2015) 1 SCC 1] wherein it was observed as under : "27. A legislation, be it a statutory Act or a statutory rule or a statutory notification, may physically consists of words printed on papers. However, conceptually it is a great deal more than an ordinary prose. There is a special peculiarity in the mode of verbal communication by a legislation. A legislation is not just a series of statements, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be regulated when introduced for the first time to deal with future acts ought not to change the character of past transactions carried on upon the faith of the then existing law. 29. The obvious basis of the principle against retrospectivity is the principle of "fairness", which must be the basis of every legal rule as was observed in L'Office Cherifien des Phosphates v. Yamashita-Shinnihon Steamship Co. Ltd. Thus, legislations which modified accrued rights or which impose obligations or impose new duties or attach a new disability have to be treated as prospective unless the legislative intent is clearly to give the enactment a retrospective effect; unless the legislation is for purpose of supplying an obvious omission in a form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2008. There is also a letter from the Superintendent seeking documentary evidence, month wise in support of the above, from the assessee. However, at paragraph 8.2 of the impugned order, the adjudicating authority has recorded that the assessee had not filed any documentary evidence in support of its claim from exemption. Ld. DR also pointed out to a letter dated 31.05.201 wherein, the assessee had itself accepted and paid the service tax on GTA services of Rs. 5,25,281/- as against Rs. 9,45,841/-. From the compilation of the documents filed during hearing, we note that a similar letter is placed at page-32 wherein also, the assessee seems to have accepted the liability of service tax of Rs. 5,25,281/- for the disputed period. As against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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