2016 (9) TMI 1310

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....lant. Ms. Neha Garg, Authorized Representative (DR)  for the Respondent. JUDGEMENT Per. Archana Wadhwa :- After hearing both the sides, we find that the appellants, who are engaged in the manufacture of cement, initially paid service tax, on reverse charge basis, in respect of clearing and forwarding services received by them. Subsequently, realizing that no such service tax was r....

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....y of separate proceedings, the appellant challenged the validity of the amendment introduced by Finance Act, 2000, as also in 2003 in respect of the assessee's liabilities to pay service tax under reverse charge before the Hon'ble Supreme Court. The Hon'ble Supreme Court vide its order dated 17/3/05 upheld the levy but ruled that no service tax liability would arise against an assessee for the per....