TMI Blog2005 (12) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : T.K. Jayaraman, Member (T)]. - Stay petition and Appeal have been filed in respect of the O-I-A. No. 28/2005 (M-ST) dated 14-7-05, passed by the Commissioner of Central Excise (Appeals) Chennai. Since the issue is covered by the Supreme Court decision, we are taking up both the stay and appeal together for decision. 2. Shri P.C. Anand, ld. Chartered Accountant appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pective amendments to the provisions of Sections 65, 66 & 67 of the Finance Act, 1994 and Rule 2 of Service Tax Rules, 1994 through Finance Act, 2000 vide Sections 116 and 117 and also through Section 158 of Finance Act, 2003. In view of the retrospective amendment, Revenue proceeded to recover the service tax from the appellants. The appellants relied on the Tribunal decision in the case of L.H. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71A. The class of persons who come under Section 71A is not brought under the net of Section 73. The above being the position show cause notices issued to the appellants invoking Section 73 are not maintainable." Since, the issue is squarely covered by the Apex Court decision we allow the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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