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TMI Blog2015 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is confirmed being recipient of Clearing and Forwarding Service. In the present case, Show Cause Notice was issued on 27.2.2003 under Section 73 of the Finance Act, 1994 demanding service tax from March 1998 to August 1999. 3. The appellant relies upon the decision of the Tribunal in the case of Pandurang SSK Ltd vs CCE, Pune III others in Appeal No. ST/40/04 vide final order dated 15.2.2011 to submit that the provisions of Section 73 of the Finance Act, 1994 was amended with effect from 10.9.2004 and prior to 10.9.2004 the respondents are not liable to file any return under Section 70 or 71 . Hence the demands which are raised by invoking the provisions of Section 73 of the Act prior to 10.9.2004 on the recipient of taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ja Cements Ltd.(supra) is not relevant to decide the issue. We have gone through the decision in the case of Mangalam Cement Ltd which was affirmed by the Larger Bench of the Tribunal in the case of Agauta Sugar Chemicals(supra) wherein the Tribunal has observed as under:- In the present case, there is no dispute that the return which was filed as per the prescribed Form ST-3B under Rule 7A was not a periodic return, but a return which was required to be filed by the specified date, as contemplated by Section 71A read with Rule 7A. In sub-clause (c) of clause (i) of Section 73(6) (c) all other cases where no periodic return was involved, the date on which the service tax was to be paid was to be considered as the relevant date. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the decisions in the case of Mangalam Cements Ltd. and Agauta Sugar Chemicals, has observed that before 10.9.2004, Section 73 of the Finance Act could be invoked for recovery of service tax from a person who was liable to file returns under Section 70 of the Act but omitted/failed to do so. Section 71A, the provision under which recipients of GTO service, like the present assessees, were to filed returns for purposes of assessment under Section 71, was not a part of Section 73 of the Act prior to 10.9.2004. Admittedly, prior to 10.9.2004, the respondents are not liable to file return under Sec.70 or Sec.71A. Therefore, this Tribunal held that the show-cause notices/corrigenda to show-cause notices issued prior to 10.9.2004 are not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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