9911796707
TMI Blog2015 (11) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... done by Section 117(i) of Finance Act, 2000 provide that any action for the period 16.11.1997 to 01.06.1998 was required to be taken before the Finance Act, 2000 got assent by the Hon'ble President of India, which was on 12.05.2000. Further re-validation only took place vide Finance Act, 2003. It is thus obvious on 15.11.2002, when the show cause notice was issued, Revenue lacked the competence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 17.01.2005 in terms of which service tax demand of ₹ 6,45,227/- along with interest and penalties was confirmed under GTA service on the ground that the respondent did not pay the service tax although it paid the freight in relation to transportation of goods by road. The period of dispute in this case is 16.11.1997 to 01.06.1998. The service tax has been demanded under reverse char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(i) of the Rules with effect from 16.11.1997, which reads as under:- xvii) In relation to services provided by a goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods in a goods carriage. Although Supreme Court in the case of Laghu Udyog Bharti Vs. Union of India [1999 (112) ELT 365 (SC)] decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period commencing on and from the 16th day of July, 1997 to the 16th day of October, 1998 Shall furnish a return within a period of six months from the 13th 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. 3. Ld. Advocate for the respondent stated that on the date the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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