Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on : May-19-2014
..... vide section 97 and 98 of the finance act, 2012, no service tax is leviable on the repair and maintenance service of roads. 3. per contra, the ld. a.r. for the ..... in the result, we set aside the impugned order and remit the case to the ld. commissioner for deciding the issue afresh, taking into consideration the aforesaid retrospective amendment. all issues are kept open. needless to mention that an opportunity of hearing be given to the appellant and the appellant is directed to avail the opportunity of hearing ..... finance act, 1994. 2. the ld. chartered accountant for the applicant submits that the entire service charges on which demand has been confirmed relates to repair and maintenance of roads/high ways. he submits that the period involved in the present case is from 2005-2006 to 2006-2007. he submits that in view of the retrospective amendment, .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
Decided on : Jan-03-2014
..... dated 23.09.2011 in case of home solution retail india ltd. vs. union of india: 2011 (24) s.t.r. 129 (del.) upheld the retrospective amendment. subsequently the matter was challenged before the honble supreme court and honble supreme court has passed an interim order. in view of these various judgments board vide its mf ..... of service tax. 5.4.it is further observed that adjudicating commissioner has not imposed any separate penalty under section 76, 77 and 78 of the finance act, 1994. composite penalty under different provisions of the statute is impermissible as held by this tribunal in the case of commissioner of central excise, coimbatore vs. precot ..... property for use in the course or furtherance of business of commerce would by itself constitute a taxable service and be exigible to service tax under the said act. the obvious consequence of this finding is that the interpretation placed by the impugned notification and circular on the said provision is not correct. consequently, the .....
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