2013 (11) TMI 1598

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.... JUDGMENT [Judgment per : A. Selvam, J.]. - The Order No. 525 of 2006, dated 17-11-2006 read with Final Order No. 1484/2005, dated 10-11-2005 in Appeal No. S/ROM/9/2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai [2006 (1) S.T.R. 298 (Tri. - Chennai)] is being challenged in the present Civil Miscellaneous Appeal. 2. The crux of the case of both parties i....

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.... 2005 (182) E.L.T. 33 (S.C.) = 2006 (3) S.T.R. 608 (S.C.) - (Gujarat Ambuja Cements Limited v. Union of India), liability to pay service tax has been shifted upon the service provided from 1-9-1999 as per Notification No. 7/99, dated 23-8-1999 and subsequently in the year 2000, amendments have been made in Sections 116 and 117 of the Finance Act, wherein, it has been clearly stated that prior to 1....