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TMI Blog2007 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... . This is a Department's appeal against the order of the Commissioner (Appeals) No. RS/430/SRT-II/2006, dated 28-12-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The respondent received goods transport services during the period 16-11-1997 to 1-6-1998. A show-cause notice dated 23-7-2004 seeking to demand duty in terms of section 68 of the Finance Act, 1994, read with section 73(1)(a) was issued. (b) The original authority by his order dated 20-4-2005 confirmed the demand of duty; ordered recovery of interest in terms of section 75 of the Finance Act, 1994. He also imposed penalty under various sections. (c) The Commissioner (Appeals) allowed the appeal by the party on the ground that there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of section 11A of the Central Excise Act. (c) Even after amendment in 2003, no show-cause notice could be issued as they have not filed any return under section 71(1)(a). (d) Section 73 is not attracted in respect of persons who are required to file return under section 71(1)(a). He relies on the decision in the case of CCE v. L.H. Sugar Factories Ltd. 2005 (187) ELT 5/2 STT 282 (SC) and submits that the said decision has been taken into account the amendments by the Finance Act, 2000 as well as amendment by Finance Act, 2003 and came to the conclusion as follows: "8. In view of the above provision, the appellants are deemed to be persons liable to pay service tax and shall pay service tax @ specified in section 66. Recentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner 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 service tax has not been paid or has been short paid or any sum has erroneously been refunded, he may, in cases falling under clause (a), at any time within five years, and in cases falling under clause (b), at any time within one year, from the relevant date, serve notice on the person chargeable with the service tax which has escaped assessment or has been under-assessed or has not been paid or has been short paid, or to whom any sum has been erroneously ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants invoking section 73 are not maintainable." (p. 284) 6. He also submits that the decision of L.H. Sugar Factories Ltd's case (supra) has been affirmed by the Hon'ble Supreme Court in L.H. Sugar Factories Ltd.'s case (supra). He also relies on the decision of the Tribunal in the case of Tamil Nadu Cements Corpn. Ltd. v. CCE [2007] 8 STT 492 (Chennai - CESTAT), wherein it has been held as follows: "4. During the period of dispute, service tax was not recoverable on GTO service from a recipient thereof. In order to make recipients of GTO service liable to pay service tax for that period, Parliament amended the relevant Rule under the Finance Act, 2000, which came into force on 12-5-2000. Later on, under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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