TaxTMI 
TaxTMI 
2017 (5) TMI 660
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....ng appeal No.ST/A/53726/2016-CU(DB). 2. The facts in brief are that the Appellant/Assessee is inter alia engaged in the manufacture of clinker and cement falling under Chapter heading 25 of the CE Tariff Act, 1985. Between 16th July, 1997 and 30th September, 1999, the Appellant received 'Clearing and Forwarding Agent Service' from various services providers. In terms of the provisions that existed during the relevant period, the Appellant paid service tax of Rs. 35,42,021 for the period 16th July, 1997 to 30th September, 1999 under the category of 'Clearing and Forwarding Agent Service' on the services so received. 3. In its decision in Laghu Udyog Bharti v. Union of India 1999 (112) ELT 365 (SC), the Supreme Court by its judgment dated 2....
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....it petitions directly in the Supreme Court under Article 32 of the Constitution. 8. By its judgment dated 17th March 2005 in a batch of cases in which the lead case was The Associated Cement Cos. Ltd. v. Union of India [WP (C) No.411/2000] and which included WP (C) No.539/2000 filed by the Appellant herein (earlier known as Gujarat Ambuja Cement Ltd.), the Supreme Court inter alia rejected the challenge to the constitutional validity of the amendments. The Supreme Court further observed as under: "Although the challenge to the constitutional validity and legality of the levy of service tax is rejected, the writ petitioners have some subsidiary complaints. They say that although the levy of service tax from the users of the services render....
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....poration Limited v. Union of India), on 3rd February 2006 and directed substitution of the words "beyond 01.09.1999" with the words and figures "beyond 16.10.1998" occurring in the penultimate paragraph of the decision dated 17th March, 2005. 10. The net effect of the said change was that there could be no service tax liability on user of the services of clearing and forwarding agents beyond 16th October, 1998. 11. Learned counsel for the Respondent sought to contend that when the entire paragraph of the decision dated 17th March, 2005 of the Supreme Court is read as a whole then it was plain that the intention was not to exempt from payment of tax the users of services of clearing and forwarding agents beyond 16th October, 1998. 12. The....