9911796707
TMI Blog2014 (12) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble High Court of Gujarat has passed the observation while holding that no short levy can be demanded from the Respondent in that case even after the retrospective amendment was brought into operation by the Revenue as per amendments carried out in Section 68(1) and Section 73 and addition of Section 71A of the Finance Act, 1994. - Decided in favour of assessee. - Appeal No. : ST/128/2007 - ORDER No. A/11904/2014 - Dated:- 10-11-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri S.R. Dixit, Advocate For the Respondent : Shri G.P. Thomas, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal and extension of stay application has been filed by the appellant with respect to OIA No. 20/2007- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment on GTA Services, is 13.11.2003. It was his case that appellant did not takeout the registration and also did not file the required return, therefore, extended period of 5 years will be applicable from 13.11.2003. 4. Heard both sides and perused the case records. As the regular appeal is also being disposed of under this order, therefore, extension application filed by the appellant is allowed and appeal is taken up for disposal. 5. The short issue required to be decided in the present appeal is whether show cause notice issued on 18.5.2005 is within the period of limitation under the Finance Act, 1994 wherein demand has been issued for the period December 1997 to May 1998 as per the retrospective amendment. It is the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Thus, it is apparent that till the point of time Section 73 of the Finance Act, 1994 came to be substituted with effect from 10.9.2004 provisions of the said section could not be made applicable despite retrospective amendment in Sections 68 and 71A of the Finance Act, 1994. In these circumstances, admittedly, the assessee could not be faulted with for not having filed a return after getting himself registered. More particularly, when one considers 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. It is also observed from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led service of Goods Transport Operators during the said period, i.e., 16-11-1997 to 2-6-1998, and such of those who have failed to file return and pay tax on or before 13-11-2003, are liable to be proceeded with. 30. Now the question to be considered is as to whether the show cause notices issued to the respondents, seeking to recover Service Tax under Section 73(1A) of the Finance Act, 1994, as amended with effect from 10-9-2004, for failure to pay Service Tax and file return as required by the proviso to Section 68(1) and 71A of the Finance Act, 1994, read with Rule 7A of the Service Tax Rules, 1994, could be sustained as within the period of limitation. As per the provisions, the Assistant Commissioner of Central Excise m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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