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TMI Blog2011 (2) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent for demand of Service Tax to pay Service Tax on Goods Transporter Service for the period 1-2-1998 to 1-6-1998 under section 73A of the Finance Act, 1994 which was on the similar facts as in the case of CCE v. L.H. Sugar Factories Ltd.[2005 (7) TMI 106 - SUPREME COURT OF INDIA] wherein held that the show-cause notice is not maintainable - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... t submits that in the case of L.H. Sugar Factories Ltd. (supra) the Tribunal has dealt with the issue and decided in favour of the appellant and same view was taken by the Hon'ble Gujarat High Court in the case of CCE v. Eimco Elecon Ltd. [Tax Appeal No. 1365 of 2009, dated 1-7-2010] 4. Heard and considered. 5. We find that in the case of L.H. Sugar Factories Ltd. (supra), the Hon'ble Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing taxable service, and not on the recipient. Simultaneously section 71A came to be introduced by the Finance Act, 2003 casting the liability on the service recipient to file a return within six months from the date on which the Finance Bill, 2003 receives assent of the President. However, even after this amendment, the Apex Court has noted that in absence of section 71A of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... state that the language of the Statute is so clear that any default can be fastened on the respondent-assessee." 6. Admittedly, in this case show-cause notice has been issued on 21-5-2004 for the period 1-2-1998 to 1-6-1998 which was on the similar facts as in the case of L.H. Sugar Factories Ltd. (supra) the Hon'ble Apex Court has held that the show-cause notice is not maintainable. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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