2017 (1) TMI 1720

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....Appellant. Shri Rajiv Ranjan, Jt. Commissioner (AR), for the Respondent. ORDER The appellant, M/s. Terex Equipments P. Ltd., is in appeal against the impugned Order-in-Original No. 57/Commisioner/Noida/2012-13, dated 12-10-2013 passed by Commissioner of Customs & Central Excise, Noida. 2. Heard the parties. 3. The admitted facts are that the appellant has booked the remittance of ro....

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.... i.e. prior to 10-5-2008. 4. Having considered the rival contentions and on perusal of the case records, we find that in the amending Act in the Service Tax Rules, 1944, vide Notification No. 19/2008-S.T., dated 10-5-2008, it has been stated that the said amendment will have retrospective effect. Accordingly, we find that the issue is wholly interpretational and it has been so held by the ld....