2013 (6) TMI 315

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..... JAB AND HARYANA HIGH COURT] was about constitutional validity of the explanation added by Finance Act, 2010. That decision did not examine Service Tax liability for the period prior to the date on which the explanation was added. The Tribunal has taken a view in CCE, Chandigarh v. M/s Skynet Builders, Developers, Colonizer and Others [2012 (4) TMI 427 - CESTAT, NEW DELHI]. and other appeals th .....

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..... n 65(105)(zzzh) of Finance Act, 1994 read with Section 65(30a) of Finance Act, 1994. A Show Cause Notice was issued in this regard and adjudicated confirming a demand for tax amount of Rs. 14,50,311/- along with interest and penalty. Aggrieved by the order, the respondents filed an appeal with the Commissioner (Appeals). The Commissioner (Appeals) set aside the adjudication order on the ground tha .....

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..... a High Court in the case of G.S. Promoters v. UOI - 2011 (21) S.T.R. 100 (P H). 3. The Counsel for respondent submits that the explanation added at by Finance Act, 2010 cannot have retrospective effect and this issue has already been decided by the Tribunal vide Final Order No. ST/A/190-197/2012-Cus., dated 13-3-2012 in Appeal No. S.T./463/2008 (Delhi) and Others in the case of CCE, Chandigarh v .....

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