2017 (3) TMI 865

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n favor of assessee. - ST/40067/2016 - FINAL ORDER No. 40077/2017 - Dated:- 19-1-2017 - Shri MADHU MOHAN DAMODHAR, Technical Member Appearance Shri Muthu Venkataraman, Adv., For the appellant Shri S. Govindarajan, AC (AR), For the respondent The brief facts of the case are that the department had taken the view that appellant should have discharged service tax liability under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 18.04.2006. Consequently, appellant filed the refund claim of ₹ 21,80,315/- claiming refund of service tax and interest paid by them in respect of payments made to M/s. Meridian S.A. France for the period upto 17.04.2006, out of which the competent authority sanctioned refund of ₹ 20,69,124/- only. Department preferred an appeal against this sanction order to the ld. Commissioner (A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal filed by the department. 2. Today when the matter came up for hearing, Ld. Counsel Shri Muthu Venkataraman, Advocate, points out that the impugned order of the ld. Commissioner (Appeals) has been passed apparently on a wrong premise that service tax liability in such cases arise with effect from 01.01.2005. He further submits that since the relevant Section 66A was inserted in the Ac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X