ORDER
G.A. Brahma Deva, Member (J)
1. Issue relates to refund claim of Service Tax levied on C&F agents. It was submitted by the party that party has filed a refund claim in pursuance of the decision of the Supreme Court in the case of Laghu Udyog Ltd. v. Union of India . The refund claim has been rejected in view of the amendment brought out in the Finance Act, 2000. It was brought to my notice that subsequently Section 2(d)(xii) was amended by Section 117 of the Finance Act, 2000 by giving retrospective effect and accordingly it was submitted by the DR that collection and payment of Service Tax during the period in question is justified and no refund claim of Service Tax can be entertained.
2. It was the contention of the party that the amendment as such has been challenged by the assessee before the High Court by way of Writ Petition (No. 21128/2000) and the same is pending. In view of this position he requests that the matter may be kept in abeyance. Alternatively he requested that he may be given opportunity to file an application for revival depending upon the outcome of the decision of the High Court on the validity of the amended provision in case present appeal is dismissed for non-prosecution.
3. I find that no purpose will be served in keeping the matter in abeyance since party is challenging the validity of the Act and Rules in this appeal and vires of statutory provisions cannot be looked into by this Tribunal. Accordingly I do not find any substance in the Appeal. In the result Appeal is dismissed. However his alternative prayer is considered and accordingly opportunity is given to file an application for revival as and when necessity arises. Appeal disposed of in the above terms.
(Pronounced and dedicated in open Court)