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TMI Blog2014 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of Service Tax. - Decision of The Hon’ble High Court of Gujarat in the case of Eimco Elecon Ltd (2010 (7) TMI 477 - GUJARAT HIGH COURT) followed - Decided in favour of assessee. - ST/73/2010-DB - Final Order No. A/10396/2014-WZB/AHD - Dated:- 19-3-2014 - Shri S.S. Kang, Vice-President and H.K. Thakur, Member (T) Shri Jigar Shah, Advocate, for the Appellant. Shri Manoj Kutty, AR, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hindalco Industries Ltd - 2014 (33) S.T.R. 366 (All.). 5. The contention of the appellant is that the Hon ble High Courts in the above decisions held that if a notice was issued for recovery of Service Tax after the retrospective amendment, the same is not sustainable. In the present case, there was no demand raised in the earlier provisions of Service Tax which was held to be ultra vires by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- It is not in dispute that till Finance Act, 2003 introduced under sub-section (1) of Section 68 of the Finance Act, 1994 the liability to pay Service Tax was on the person 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iders the language employed in the proviso below sub-section (1) of Section 68 and the provisions of Section 71A of the Finance Act, 1994, it is not possible to state that the language of the Statute is so clear that any default can be fastened on the respondent-assessee. 8. Similar view was taken in other decisions of High Court relied upon by the appellant. Respectfully following the above-m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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