2013 (1) TMI 434

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....: Mr M.P. Devnath, Mr Aditya Bhattacharya, Mr Tarun Jain, Mr Bhuvnesh Satija and Mr Abhishek Anand, Advs. JUDGMENT BADAR DURREZ AHMED, J (ORAL) We have heard the learned counsel for the parties. 2. Admit. 3. With their consent this appeal shall be taken for disposal straightaway. The question for determination is: - "Whether, in respect of the services provided prior to 14.05.2003 but, in....

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....the Gujarat High Court and the Gujarat High Court, itself, in the case of Commissioner of Central Excise & Customs Vs. Reliance Industries Ltd. : 2010 (19) STR 807 (Guj.) had affirmed the decision of the Ahmadabad Tribunal. However, this fact had not been brought to the notice of the Tribunal in the present case. In fact, the matter had travelled even up to the Supreme Court wherein the Supreme C....

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....e in the facts and circumstances of the present case as Rule 5B of the Service Tax Rules, 1994 came into effect on 01.04.2011 and was out of the statute books on 01.07.2012. Section 67A of the Finance Act, 1994, was inserted in the said Act by virtue of the Finance Act, 2012 w.e.f. 28.05.2012. In the present case, the relevant period is April, 2003 to September, 2003. Therefore, none of the above ....