2017 (9) TMI 889

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....n short that falls for consideration is whether the appellant is eligible for the refund of an amount along with interest paid by him on 31.03.2004 under reverse charge mechanism for the services rendered from goods transported for the period 16.11.1997 to 02.06.1998. 4. The claim of the appellant is that his amount which has been discharged as service tax liability under the reverse charge mechanism is not payable by them. It is also the submission that this amount was paid as per the direction of the lower authorities and persuation of the department and does not amount to making of the amount on their own, furnished a certificate from Chartered Accountant to justify that there is no unjust enrichment and relies upon the judgment of Ap....

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....t service during the relevant period. Appellants did not pay any service tax during the period for which it is taxable and hence this issue is not raised by the department. In 2000 Budget, Finance Act 2000 sought to amend the Section 65, 66 & 67 of Finance Act, 1994 and to validate certain act taken under Service Tax Rules, 1994. While writ petitions are pending against the act of GOI vide the Finance Act 2000 to give retrospective effect to the service tax amounts which the Apex court has ordered for refund, Finance Act 2003 was assented to by the President of India on 14/5/2003. By Section 158 of the Finance Act, 2003, Section 68(1), 71 and Section 94 of the Finance Act, 1994 were further amended, which reads as follows. Section 158 provi....