TMI Blog2019 (2) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA Services - Held that:- We are unable to perceive any discussion on the contentions of the assessee as to providing service to SEZ or that appellant did or did not furnish any documents; nor that the appellant’s contentions are correct or incorrect, we are therefore constrained to remand this issue back to the file of the adjudicating authority to pass a denovo adjudication order, after offering reasonable opportunity to the appellants and after considering all such supporting documents placed/to be placed by the assessee - matter on remand. Appeal allowed in part and part matter on remand. - ST/CO/8-9/2011, ST/MISC/41104/2017 & ST/142-143/2011, ST/146,268/2011 - FINAL ORDER No. 40251-40254/2019 - Dated:- 7-2-2019 - Shri Madhu Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Union of India Vs. Intercontinental Consultants and Technocrafts Pvt. Ltd. 2018 (10) GSTL 401 (S.C.). 3. On going through the decision of the Hon ble Apex Court, we note that the Hon ble Apex Court has after considering various submissions and also various decisions, has ruled as under:- 29 . In the present case, the aforesaid view gets strengthened from the manner in which the Legislature itself acted. Realising that Section 67, dealing with valuation of taxable services, does not include reimbursable expenses for providing such service, the Legislature amended by Finance Act, 2015 with effect from May 14, 2015, whereby Clause (a) which deals with consideration‟ is suitably amended to include reimbursable expend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interpretation of statutes . Vis-a-vis ordinary prose, a legislation differs in its provenance, layout and features as also in the implication as to its meaning that arise by presumptions as to the intent of the maker thereof. 28. Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a current law should govern current activities. Law passed today cannot apply to the events of the past. If we do something today, we do it keeping in view the law of today and in force and not tomorrow‟s backward adjustment of it. Our belief in the nature of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to few judgments containing this dicta, a little later. 30. As a result, we do not find any merit in any of those appeals which are accordingly dismissed. Ld. Advocate submitted that the issue being similar, assessee s appeals are required to be allowed by setting aside the demand. 4. Per contra, Ld. DR, supported the findings of the lower authorities, but however, was unable to distinguish the applicability of the ratio laid down by the Hon ble Supreme Court in the case of Intercontinental Consultants and Technocrafts Pvt. Ltd. (supra). 5. After going through the facts as also the ratio of the Hon ble Supreme Court judgment supra, we find that the above decision squarely applies to the facts of the present case and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on the contentions of the assessee as to providing service to SEZ or that appellant did or did not furnish any documents; nor that the appellant s contentions are correct or incorrect, we are therefore constrained to remand this issue back to the file of the adjudicating authority to pass a denovo adjudication order, after offering reasonable opportunity to the appellants and after considering all such supporting documents placed/to be placed by the assessee. 8. In view of the above, we set aside the impugned order to the extent as below:- (a) Revenue s appeals No. ST/142-143/2011 are treated as allowed by way of remand. (b) Assessee s appeals No. ST/146 268/2011 are partly allowed in respect of reimbursable expenses and part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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