2005 (11) TMI 484

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....iability on a recipient of Clearing and Forwarding Service was limited to the period from 16-7-1997 to 16-10-1998 in terms of Section 116 of the Finance Act, 2000, which amended Sections 65, 66 and 67 of the Finance Act, 1994. The relevant portion of Section 116 ibid is reproduced below :- "116. Amendment of Act 32 of 1994. - During the period commencing on and from the 16th day of July, 1997 and ending with the 16th day of October, 1998, the provisions of Chapter V of the Finance Act, 1994 shall be deemed to have had effect subject to the following modifications, namely :- (1)     for clause (6), the following clause has been substituted namely :- (i)      ...........

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....ng the period commencing on and from the 16th day of July, 1997 and ending with the day, the Finance Act, 2000 receives the assent of the president shall be deemed to be valid and always been valid for all purposes, as validly and effectively taken or done; (ii)     any service tax refunded in pursuance of any judgment, decree or order of any court striking down sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994 before the date on which the Finance Act, 2000 receives the assent of the President, and in the event of non payment of such service tax refunded within this period, in addition to the amount of service tax recoverable, interest at the rate of twenty-four ....

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....lowed by the Apex Court, is in order. Ld. SDR has also relied on the following decisions of the Tribunal :- (i)      M.R.F. Ltd. v. Commissioner of Central Excise, Jaipur [2001 (129) E.L.T. 757 (Tri.-Del.)] (ii)    Shriram Cement Works v. Commissioner of Central Excise, Jaipur [2001 (131) E.L.T. 297 (Tri.-Del.)] (iii)   Chambal Fertilisers & Chemicals Ltd. v. Commissioner of Central Excise, Jaipur [2001 (132) E.L.T. 185 (Tri.-Del.)] 3. Ld. Counsel for the respondent has argued in defence of the impugned order. According to him, there was no parliamentary sanction for collecting Service tax on Clearing and Forwarding Service from recipients thereof for any p....