2004 (12) TMI 6

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..... urt's judgment in Laghu Udyog Bharati v. Union of India 11999 (112) E.L.T. 365 (S.C.)], they filed a refund claim. The Assistant Commissioner of Central Excise sanctioned the claim but ordered crediting of the amount to the Consumer Welfare Fund on the ground of unjust enrichment. His order dated 1-12-1999 was taken in appeal to the Commissioner (Appeals). The appellate authority examined the invoices, challans etc., produced by the assessee and took the view that their burden of service tax had not been passed on to any other person. Accordingly, Ld. Com missioner (Appeals) allowed cash refund of the above amount. Hence this appeal of the Revenue. - 3. Ld. DR reiterates the grounds of this appeal and submits that the assessee was liable .....

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..... ce to the provisions of Section 117 of the Finance Act, 2000 which reads as under "117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clauses (xii) and (xvii) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1944 as they stood immediately before the commencement of the Service Tax (Amendment) Rules, 1998 shall be deemed to be valid and to have always been valid as if the said sub-clauses had been in force at all material times and accordingly, (i) any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 16th day of Ju .....

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..... tax paid by the assessee on goods transport service during the period 16-11-1997 to 1-6-1998 was not affected by anything contained in the Supreme Court's judgment in Laghu Udyog Bharati (supra). In the instant case, the original authority held the respondents refund claim to be allowable on the strength of the Supreme Court's ruling in Laghu Udyog Bharati, at a time when the said ruling had the force of law. It was only on 12-5-2000 that Section 117 of the Finance Act, 2000 came into force, giving retrospective validation to the relevant Service Tax Rules. On account of such validation of Rules, the respondents became liable for payment of service tax on the service received by them during the period of dispute. This aspect was apparently .....

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