9911796707
TMI Blog2007 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 was no provision under section 73 to demand service tax from the persons who were liable to file return under section 71(1) and who had failed to pay tax by the due date. For this purpose, he relied on the decision of the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE 2004 (165) ELT 161/ [2007] 8 STT 295 (Trib. - Delhi). 4. Learned DR submits that section 73 has been amended with effect from10th September, 2004 and show-cause notice f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Recently inserted section 71A reads as follows: 'Section 71A. - Notwithstanding anything contained in the provisions of sections 69 and 70, the provisions thereof shall not apply to a person referred to in the proviso to sub-section (1) of section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the Central Excise Officer within six months from the day on which the Finance Bill, 2003 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 refunded, requiring him to show cause why he should not pay the amount specified in the notice. (3) For the purpose of this section, 'relevant date' means,— (i) in the case of taxable service in respect of which service tax has escaped assessment or has been under-assessed or has not been paid or has been short paid— (a) where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 Finance Act, 2003, section 71A was inserted in the Finance Act, 1994. This new provision cast a liability on recipients of GTO service to file returns. In the case of L.H. Sugar Factories Ltd. v. CCE [1994-2006] STT 509 (New Delhi - CESTAT), this Tribunal considered all these amendments and held that the class of persons who fell under section 71A did not come within the purview of section 73 and, therefore, SCN issued under section 73 for recovery of service tax from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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