2004 (8) TMI 6

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..... -revision passed by the Commissioner of Central Excise Customs, Vadodara, under Section 84 of the Finance Act, 1994. The matter pertains to demand for service tax. 2. The brief facts are that the appellants engaged the  services of transport operators during the period 16-11-1997 to 1-6-1998. They were, in other words, availers of service and not service providers. They were issued wit .....

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..... y the Commissioner under Section 84 of the Finance Act, 1994. The Commissioner in the impugned order held that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of sub-clause (xii) of clause (d) of sub- rule (1) of Rule 1 of the Service Tax Rules, 1994. According to Section 117 of the Finance Act, notwithstanding anything contained in any judgment, decree or order of a .....

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..... delayed payment of service tax required to be paid under the Finance Act, 1994. This appeal is directed against the said order of the Commissioner. 3. None appeared for the appellant. They have filed written submissions. Heard the learned DR and perused the records. 4. The issue for consideration is whether the appellant is required to pay service tax on the transport services availed by .....

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..... en no omission or failure as mentioned in Clause (a) on the part of the assessee, the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise has, in consequence of information in his possession, reason to believe that the value of any taxable service assessable in any prescribed period has escaped assessment or has been under-assessed, or any sum has .....

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..... ing the period in question, no notice could have been issued under Section 73 for non-filing of return under Section 70. This is because that service receiver is not expected to file any return under Section 70 of the Finance Act, 1994 prior to 2003. Following the ratio of the judgment, I hold that the order of the Commissioner demanding service tax from the appellants is not legal. 6. The ord .....

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