2008 (3) TMI 178

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..... y to pay the service tax was shifted to Clearing and Forwarding Agents. Therefore, upto 31-8-1999, the service receivers had to pay the service tax in respect of commission paid to C&F Agents – refund rightly denied – assessee’s appeal dismissed - S/72 & 76/2005/MAS - 200-201/2008 - Dated:- 6-3-2008 - Shri P. Karthikeyan, Member (T) None, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, .....

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..... vice taker. The appellants argued that the ruling of the Apex Court governed the levy even beyond 16-10-1998 including the material period in both the appeals. It is further argued that Finance Act, 2000 revalidated the provisions quashed as ulta vires by the Apex Court only for the period 16-7-1997 to 16-10-1998. It is their contention that the service taker of C F Agents service was not liable .....

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..... Vide Notification No. 7/99-S.T. dated 23-8-1999 effective from 1-9-1999, the liability to pay the service tax was shifted to Clearing and Forwarding Agents. Therefore, upto 31-8-1999, the service receivers had to pay the service tax in respect of commission paid to C F Agents. 5. Both the appeals relate to the legality of collection of service tax from the service taker during the period 11-7 .....

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