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TMI Blog2008 (11) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... interest from 29.11.2003 till date of payment of service tax in view of the date of assent of the President to Section 71A of Finance Act, 1994 - no penalty would be imposable u/s 76 - ST/96/2006-DB - 361/2008-ST - Dated:- 10-11-2008 - Shri M. Veeraiyan, Member (Technical) and Shri P.K. Das, Member (Judicial) (Final Order No. 361/2008-ST dt. 10.11.2008 certified on 10.12.2008 in Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices are liable to pay interest from 29.11.2003 till date of payment of service tax in view of the date of assent of the President to Section 71A of Finance Act, 1994, which was 16.5.2003. Reliance was placed on the following decisions: (1) Unikeller India Pvt. Ltd. Vs. CCE, Jaipur-I 2006 (3) S.T.R. 635 (Tribunal-Delhi) (2) Ginni International Ltd. Vs. CCE, Jaipur 2006 (4,) S.T.R. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pective amendment in Finance Act, 2003, the receiver of the services from GTO was also made liable to pay service tax. Since the calculation of service tax liability would have been a bone of contention, the Finance Act 2003, sought to insert a new Section 71A to make the receiver of services of GTO to file returns. This insertion was necessitated as the provisions of Section 69 70 of Finance Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of service tax. 8. The Hon'ble Supreme Court in the case of Gujarat Ambuja Cements Ltd. (supra) was seized with the challenge to the Section 71A wherein, the Hon'ble Supreme Court in its interim order had granted the petitioner a further period of 2 weeks from 17.11.2003 to file return and discharge the service tax due. Since the Hon'ble Supreme Court has granted a further period of two week ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants under Section 76 of the Finance Act, 1994." 5. We agree with the above decisions of the Tribunal. In view of that, we hold that the Appellants are required to pay interest from 29.11.2003 till on date of payment of tax. The penalty is set aside. The appeal is disposed of in the above terms. (Order dictated pronounced in open Court on 10.11.2008.) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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