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TMI Blog2014 (8) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment basis, pay the service tax and file one-time return within a period of six months from the date on which the Finance Bill, 2003, receives the assent of the president. But in spite of this provision, the appellant neither paid the service tax nor filed the return as required under section 71A. However, though section 71A had been introduced by section 158 of the Finance Act, 2003, section 73 was not amended - section 73 regarding recovery of service tax not paid or short-paid, did not cover the case where a person was required to file return under section 71A. Section 73 was amended with effect from September 10, 2004 but no show-cause notice under amended section 73 was issued. Since the issue involved in this case stands decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions thereof shall not apply to a person referred to in proviso to sections 68 for filing of return in respect of service tax for the respective period and the service specified therein and such person shall furnish return to the Central Excise Officer within six months from the date on which the Finance Bill, 2003 receives the assent of the President in the prescribed manner on the basis of the self-assessment of the service tax and the provisions of section 71 shall apply accordingly. However, even after introduction of section 71A, the appellant did not pay the service tax and did not file the required return within the prescribed period. It is in view of this that a show-cause notice dated November 4, 2003 was issued to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of section 71A by the Finance Act, 2003, that though the show-cause notice for demand of service tax along with interest has been issued by invoking section 73, as held by the Tribunal in the case of L. H. Sugar Factories Ltd. v. CCE, Meerut-II reported in [2006] 3 STR 230 (Tri.-Delhi), section 73, as it stood at that time, did not cover the assessee, who were required to file return under section 71A and hence, the show-cause notice was invalid, that the Tribunal's judgment in the case of L. H. Sugar Factories Ltd. v. CCE reported in [2006] 3 STR 230 (Tri-Delhi) has been upheld by the honourable Supreme Court vide judgment reported in Commissioner of Central Excise v. L. H. Sugar Factories Ltd. [2006] 4 VST 91 (SC); [2005] 187 EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave carefully considered the submissions from both the sides and perused the records. The show-cause notice dated November 4, 2003 had been issued to the appellant subsequent to the introduction of section 71A which required the appellant to ascertain their service tax liability on selfassessment basis, pay the service tax and file one-time return within a period of six months from the date on which the Finance Bill, 2003, receives the assent of the president. But in spite of this provision, the appellant neither paid the service tax nor filed the return as required under section 71A. However, though section 71A had been introduced by section 158 of the Finance Act, 2003, section 73 was not amended and as observed by the Tribunal in the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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