(1.) While the writ appeal filed by the Commissioner of Service Tax, arises out of an order passed by a learned Judge of this Court, directing the respondent in the writ appeal, who was the writ petitioner, to file a statutory appeal before the CESTAT with a further direction to CESTAT not to insist upon a pre -deposit of 7.5% of the tax amount, as per the amendment that came into effect on 6.8.2014, the writ petition is filed by yet another assessee seeking declaration that Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 would apply only to the show cause proceedings initiated on or after 6.8.2014.
(2.) We have heard Mr.C.Natarajan, learned Senior Counsel appearing for the petitioner in the writ petition, Mr.V.Sundareswaran, learned Senior Panel Counsel appearing for the appellant in the writ appeal, Mr.Santhanaraman, learned Senior Panel Counsel appearing for the Revenue in the writ petition and Mr.Joseph Prabhakar, learned counsel appearing for the respondent/assessee in the writ appeal.
(3.) Though the writ appeal and the writ petition arise out of independent proceedings, against different assessees, they were clubbed together in view of the fact that the issue raised in both these proceedings revolve around the question as to whether the amendment to Section 35F could be prospective or retrospective in nature.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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