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2009 (5) TMI 56
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....with Sunil Upadhyay, Advs. for Appellant. S/Shri Mukesh Anand with Shailesh Tiwari, Sunit Batra, Vaibhav Jain and RCS Bhadauria, Advs. for Respondent. ORDER The assessee has preferred the present appeal against the judgment dated 25.8.2008 passed in ST/221/2008 [2008 (88) RLT 953 (CESTAT-Del.) by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the ....
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....7) RLT 317 = 2008 (11) STR 338 came to the conclusion that since Notification No. 36/2004-S.T., dated 31.12.2004 issued under the provisions of Section 68 (2) of the Finance Act, 1994 by which the assessee as the recipient became liable to pay service tax, came into effect from 1.1.2005, the assessee was liable to pay service tax only for the period commencing from 1.1.2005. In other words, the CE....
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....w of the judgment of the Division Bench of Bombay High Court passed in Writ Petition No. 1449/2006 dated 11.12.2008 entitled Indian National Shipowners Association Vs. Union of India [2009 (90) RLT 739 (Bom.) = 2009 (13) STR 235 (Bom.)] it stands declared that the Revenue can collect tax only upon being invested with due legal authority; an event which occurred on the insertion of Section 66A in t....