2013 (1) TMI 70

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....dran;   This appeal is directed against order in appeal No.Commr.(A)/24/VDR-II/2011, dt.21.01.11.   2. The facts in brief are that appellant herein had filed a refund claim of Rs.3,52,260/- on the ground that the service tax collected by the landlord for renting the premises was illegally collected and therefore required to be refunded. On receipt of such refund claim, a show cause....

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.... the service tax paid by them to the landlord. As correctly pointed out by the ld. D.R. that the issue involved in this case is a question which has been addressed by retrospective amendment to the provisions of Section 65(105)(zzzz). I find that by Finance Act, 2010, this section has been retrospectively amended to hold that it will have effect from 01.06.07 and it has held that service tax liabi....