9911796707
TMI Blog2008 (8) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices issued u/s 73 are not maintainable - Revenue appeal dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 84 of the said Act on the ground that Section 117 of the Finance Act, 2000 validates retrospectively the provisions of sub-clause (xii) of clause (d) of sub-rule (1) of Rule 1 of Service Tax Rules, 1994. As a sample case, we refer to the factual scenario of Civil Appeal No.1618 of 2005. The factual scenario is that Commissioner was of the view that according to Section 117 of the Finance Act, 2000 notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clause (xii) and sub-clause (xvii) of clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994 as they stood immediately before the commencement of the Service Tax (Amendment) Rules, 1998 shall be deemed to be valid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any taxable service assessable in any prescribed period has escaped assessment or has been under-assessed, 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 six months from the date for filing the return, serve on the assessee a notice and proceed to assess or reassess the value of the taxable service." 5. The Tribunal referred to a decision in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut-II (2004 (165) ELT 161) where under similar circumstances the show cause notice was issued. It was held that during the relevant period Section 73 takes in only the case of assessees who are liable to file return under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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