9911796707
TMI Blog2004 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 passed by this Bench in the cases of EID Parry Confectionary Ltd. and EID Parry (India) Ltd. [Appeal Nos. S/22 39/2004]. 3. The Revenue's appeal is against the order of the Commissioner (Appeals) vacating interest on service tax as well as penalty on the assessee. The assessee (respondents) had received goods transport service during the period 16.11.1997 to 1.6.1998 but did not pay tax in respect thereof. However, the tax was paid later on 22.2.2003, prior to issuance of the relevant show-cause notice. This payment was not under protest. The show-cause notice, which also proposed to levy interest on tax and to impose penalty on the assessee, came to be adjudicated upon by the original authority which, apart from confirming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ator for the period commencing on and from the 16 day of November, 1997 to 2nd day of June, 1998; and (b) clearing and forwarding agents for the period commencing on and from the 16th day of July, 1997 to 16th day of October, 1998, shall furnish a return within a period of six months from the 13' day of May, 2003, in Form 'ST-3B' alongwith copy of Form TR-6 in triplicate, failing which the interest and penal consequences as provided in the Act shall follow. : The DR has relied on the underlined portion of the rule. The Rule allowed a grace period of six months from 13.5.2003 for filing service tax return, to those assessees who had not so far filed return in terms of the amended provisions of the Finance Act, 1994. Adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 2000 receives the assent of the President shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done vide Section 117 of the Finance Act, 2000. Later on, the Finance Act, 2003, made certain amendments to the Service Tax provisions of the Finance Act, 1994, whereby the aforesaid assessees were required to present Tax Returns to the proper officer within six months from 14.5.2003 (date on which the Finance Act, 2003 received Presidential assent). Ld. Counsel has also invited my attention to the legal opinion given by the Additional Legal Advisor to Government of India. This opinion is to the effect that Service Tax could not be recovered from the aforementioned assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
