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TMI Blog2018 (2) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... arashivamurthy, Dy. Commissioner(AR0, For the Respondent Per : V. PADMANABHAN The appeal is filed against the Order-in-Appeal No. 154-06ST dated 25/10/2006. The appellant is engaged in the manufacture of power tillers and has entered into marketing agreement with business concerns to market the power tillers manufactured by it. Such business concerns render the service of Clearing & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Section 71A in which recipients of service were directed to file return within a period of 6 months giving the details of such services received on reverse charge basis and to pay service tax thereon. Section 73 ibid was also simultaneously amended retrospectively vide Finance Act, 2003 to make provision for demand of service tax not paid in the above cases. The dispute in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the show cause notice has been issued to all the appellants for recovery of service tax under Section 73 of the Finance Act, 1994. The issue of demand of service tax under Section 73 was adjudicated and demands confirmed relying upon retrospective amendments to Finance Act, 1994. A Div. Bench of this Tribunal in the case of L.H. Sugar Factory - 2004 (165) E.L.T. 161 (Tri.) in an identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not brought under the net of Section 73. The above being the position show cause notices issue to the appellants invoking Section 73 are not maintainable." 3. We entirely agree with the conclusion arrived at by the Tribunal. We find no merit in these appeals and the same are accordingly dismissed. No order as to costs." 6. Since the issue is already settled by the Hon"ble Supreme Court, all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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