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TMI Blog2010 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is liable for payment of service tax as per Notification Nos. 41/97-ST, 42/97-ST and 43/97-ST, dated 5-11-1997. It was alleged that they have contravened sections 68, 69, 70 and 73 of the Finance Act, 1994 as they have not registered with the Service Tax Department and also they failed to file their return in Form ST-3. Service Tax demand was confirmed along with interest and the same was uph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor. It was alleged that the appellant is liable for payment of service tax as per Notification Nos. 41/97-ST, 42/97-ST and 43/97-ST, dated 5-11-1997. It was alleged that they have contravened sections 68, 69, 70 and 73 of the Finance Act, 1994 as they have not registered with the Service Tax Department and also they failed to file their return in Form ST-3. Service Tax demand was confirmed along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (187) ELT 5/2 STT 282 wherein the Hon'ble Apex Court held that liability to file return being cast on appellants under section 71A ibid, show-cause notice issued under section 73 ibid not maintainable. He also placed reliance in CCE v. Gujarat Carbon & Industries Ltd. [2008] 16 STT 108 (SC) wherein it was held that "Demand (Service Tax) - Non-filing of return - Recipient of Goods Transport Operato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the Goods Transport Operator for non-registering with the department and nonfiling of ST-3 returns. In the case of L.H. Sugar Factories Ltd. v. CCE 2004 (165) ELT 161/[2007] 8 STT 295 (Delhi - CESTAT) wherein under the similar circumstances, show-cause notices were issued and this Tribunal held that during the relevant period section 73 covers cases of assessees who are liable to file return und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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