9911796707
TMI Blog2008 (9) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... file return is cast on the appellants only u/s 71A. The class of persons who are u/s 71A is not brought under the net of section 73 - SCN issued to the appellants invoking section 73 are not maintainable. - S/172 and 182 of 2006/MAS - 986 and 987/2008 - Dated:- 10-9-2008 - P. KARTHIKEYAN, TECHNICAL MEMBER Smt. R. Bhagya Devi for the Appellant. Smt. L. Maithili and V.P. Namasivayam for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) ought not to have followed this judgment in the L.H. Sugar Factories' case (supra). A ground taken in Appeal No. S/182/06 is that the judgment followed by the Commissioner (Appeals) had rendered the legislative intention to collect service tax relating to the GTO Service and C F Agents Service during the period of dispute null and void and that the judgment involved "inharmonious con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment relied on by the Commissioner (Appeals). The Apex Court had observed the above judgment as follows:- "The above would show that even the amended section 73 takes in only the case of assessee who are liable to file return under section 70. Admittedly, the liability to file return is cast on the appellants only under section 71A. The class of persons who are under section 71A is not brough ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
