2014 (10) TMI 344

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..... tion 70. In the case of service recipient, the requirement of filing returns was introduced under Section 71A by Finance Act, 2003, retrospectively. And thereafter Section 73 was amended vide Finance Act, 2004, with effect from 10-9-2004 which provided for demand of Service Tax and confirmation thereof under Section 73. In the present case, the show-cause notice was issued in November 2002 and at .....

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..... amounting to ₹ 68,19,708/-. The Revenue was of the view that the appellant was liable to discharge Service Tax on the said services as a recipient of service and accordingly, issued a notice dated 15-11-2002 demanding Service Tax of ₹ 3,40,985/- along with interest thereon and also proposing to impose penalties. The said demand was confirmed and the appellant preferred an appeal befor .....

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..... ot provide for confirmation of demand in case returns are filed under Section 71A. Accordingly, it is prayed that the appeal be allowed. 4. The ld. Additional Commissioner appearing for the Revenue reiterated the findings of the lower authorities. However, he fairly submits that the issue is settled in favour of the assessee and so many decisions of this Tribunal are also there in favour of the .....

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