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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 ..... . 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 taxable service is not sustainable. 4. We find that the issue is settled against the Revenue vide the Tribunals order dated 15.2.2011 in the case of Pandurang SSK Ltd (appeal No. ST/140/04 & others). This view is also followed by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 the present case, the service tax was to be paid within six months from 13.11.2003 by filing the return in the prescribed Form ST-3B under Section 71A read with Rule 7A. The relevant date, therefore, in the present case for filing such return w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 accordance with law. It was held that show-cause notices are not maintainable. Therefore, demands are not sustainable. As per judicial discipline , we are bound by the decision of the coordinate bench of the tribunal. Therefore, following the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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