9911796707
TMI Blog2008 (12) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 has been confirmed against the appellant on the ground that show-cause notice issued by the revenue on 24-7-2006 is not barred by limitation in view of the fact that the appellants were required to pay service tax and file return in Form ST-3A/ST-3B on or before 13-11-2003 in terms of section 158 of Finance Act, 2003. The appellant failed to file Service Tax Return and pay the tax and therefore it is the stand of the revenue that extended period is applicable. 2. Ld. Chartered Accountant Shri Mehta on behalf of appellant submits that the issue is already covered by several judgments. He relies on the decision of the Hon'ble Supreme Court in CCE v. Gujarat Carbon & Industries Ltd. [2008] 16 STT 108. On the other hand ld. DR submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the observation of the Hon'ble Supreme Court it is clear that the action taken prior of Finance Act, 2003 under section 73 of Finance Act, is not sustainable. In Gujarat Carbon & Industries Ltd (supra), Hon'ble Supreme Court upheld the constitutional validity of section 71A. Subsequently, in Mangalam Cement Ltd.'s case (supra), this Tribunal held that show-cause notice issued after the enactment of Financial Act, 2003 will have to be examined in terms of section 71A. Financial Act, 2003 required all service taxpayers in similar circumstance like the present appellant to file service tax return before 13-11-2003 and pay the tax. The relevant para of the judgment of the Tribunal in Mangalam Cement Ltd's case (supra) is reproduced below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the prescribed Form ST-3B under rule 7A was not a periodic return, but a return which was required to be filed by the specified date, as contemplated by section 71A read with rule 7A. In sub-clause (c) of clause (i) of section 73(6)(c) all other cases where no periodic return was involved, the date on which the service tax was to be paid was to be considered as the 'relevant date'. In the present case, the service tax was to be paid within six months from 13-11-2003, by filing the return in the prescribed Form ST-3B under section 71A read with rule 7A. The relevant date, therefore, in the present case for filing such return was 14-11-2003. Therefore, even if 14-11-2003 is considered and not 30-11-2003, which was the date extended by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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