2008 (4) TMI 78

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....e appellants had paid service tax of Rs.99, 405/- for the period 16.7.97 to 31.7.99 in respect of Clearing & Forwarding Agents Service received by them. After the Hon'ble Supreme Court struck down the provisions of Rule 2(1) (d) (xii) and (xvii) of the Service Tax Rules, 1994 as ultra vires the Finance Act, 1994, in the case of M/s.Laghu Udyog Bharti and Another Vs Union of India, the appellants c....

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....ility on a recipient of Clearing & Forwarding Agents Service, in terms of Section 116 of the Finance Act, 2000, is limited to the period from 16.7.97 to 15.10.98 as claimed by the appellants. This question is already covered in favour of the party by this Tribunal's in Commissioner Vs DCW Ltd., 2006 (1) STR 298 (Tri.-Chennai) and Commissioner Vs Orient Cements, 2007 (7) STR 649 (Tri.-Bang.). Para-....

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....n authorized the Department to enforce any action already taken up to 12-5-2000 for recovering such arrears. This is purely procedural and does not in any way alter the substantive provision brought on the statute book by Section 116 ibid. In any case, where Section 116 did not enable the Revenue to collect Service tax from recipient of Clearing and Forwarding Service received by him during July-A....