2019 (2) TMI 482

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....NKATA SUBBA RAO, MEMBER (TECHNICAL) Shri D.S.V.S.N. Murthy, Manager for the Appellant(s). Shri A.V.L.N. Chary, Superintendent (AR) for the Respondent(s). ORDER Per: P. Venkata Subba Rao This appeal has been filed by the appellant against Order-in-Appeal No. 20/2011 (H-II) S. Tax dated 25.02.2011. 2. The appellants herein are registered with the service tax department for providin....

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....he lower authority confirmed the demand along with interest and imposed penalties as proposed. Aggrieved, the appellant preferred an appeal before the First Appellate Authority who rejected the appeal and upheld the Order-in-Original. Hence this appeal. The representative of the appellant appeared before us and explained that they had rendered services to M/s GE Countrywide Consumer Financial Serv....

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....l in the case of Car World Autoline Vs. CCE, Cochin [2008 (9) STR 246 (Tri.-Bang.)]. He therefore argued that they should also be given benefit of the exemption notification for the services rendered prior to the date of notification. 3. Learned Departmental Representative reiterates the findings of the lower authorities and asserts that the appellants were liable to service tax and demands wer....

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....at this was to have retrospective effect. It is a well settled principle of law that in statute every provision should be taken to have only perspective effect unless there is a specific indication or otherwise. In view of the above, we find that the appellant is clearly liable to service tax under the head of Business Auxiliary Service for the services rendered by them during the relevant period.....