2013 (7) TMI 1073

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of 2012 - -
Service Tax
-
Vijay Manohar Sahai and S.G. Shah, JJ. Shri Rituraj M. Meena, Advocate, for the Appellant. Shri A.N. Patel, Advocate, for the Respondent. ORDER [Order per : Vijay Manohar Sahai, J. (Oral)]. - The original respondent No. 3 - G.I.D.C. through its General Manager has prayed to modify the judgment and order dated 20-3-2013 in Letters Patent Appeal No. 253 of 201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sp;The dispute between the parties was with reference to the payment of some development charges and when original appellant has agreed and paid the development charges, now, the applicant - Corporation has come forward by this application that in addition to such development charges, the appellant is liable to pay service tax @ 12.36%, which had been levied on development charges and, therefore, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not see any reason or substance in the averments and arguments by the applicant that since Union Government has decided to levy the development charges from 1-7-2012, the appellant is liable to pay service charges. The fact remains that demand of development charges was in May, 2012 whereas service tax was levied from July, 2012 only. 5. In view of above facts and circumstances, we do not s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X