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TMI Blog2004 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... as also a proposal for imposition of penalty and demand of interest. It is the case of the appellants that no show cause notice could have been issued to them u/s 73 even after the amendment brought under Finance Act, 2000. The appellants are fully justified in contending that no show cause notice could have been issued against them u/s 73 as it stood on the date of issue of show cause notice. But the appeals cannot be closed on the above basis in view of subsequent amendment brought under the Finance Act, 2003 with retrospective affect. These provisions will have effect for the period from 16-7-1997 to 16-10-1998. Admittedly, the liability to file return is cast on the appellants only u/s 71A. The class of persons who come u/s 71A is not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Finance Act, 1994 and the rules made thereunder service provider was to collect and pay service tax. Service tax was liable to be paid on the services rendered by Clearing and Forwarding Agent and Goods Transport Operator with effect from 16-7-1997 and 16-11-1997 respectively. As per Service Tax Rules, 1994 every person who paid or was liable to pay for clearing and forwarding service either himself or through his agent was liable to pay service tax. So also every person who paid or was liable to pay freight or transportation charges either himself or through his agent for transportation of goods by road in a goods carriage was liable to pay service tax in respect of goods transport operators. In Laghu Udyog Bharti v. Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-11-1997 to 1-6-1998. 4. Show cause notices were issued to the appellant on different dates in 2002 demanding service tax from them for the services received from goods transport operators. Show cause notice proposed to invoke extended period of limitation and there was also a proposal for imposition of penalty and demand of interest. It is the case of the appellants that no show cause notice could have been issued to them under Section 73 even after the amendment brought under Finance Act, 2000. 5. As on the date of issue of the show cause notice Section 73 of the Finance Act stood as follows : Section 73 (a) the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise has reason to belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the service in respect of the value of the taxable services. Surely, this is a type of information which cannot, under any circumstances, be supplied by the customer. Moreover the operative part of sub-section (1) of Section 70 clearly stipulates that it is a person responsible for collecting the service tax who is to furnish the return. By rules which are framed, the person who is receiving the services cannot be made responsible for filing the return and paying the tax. Such a position is certainly not contemplated by the Act. 7. In view of the above, the appellants are fully justified in contending that no show cause notice could have been issued against them under Section 73 as it stood on the date of issue of show cause notice. But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 71A reads as follows : Section 71A. - Notwithstanding anything contained in the provisions of Sections 69 and 70, the provisions thereof shall not apply to a person referred to in the proviso to sub-section (1) of Section 68 for the filing of return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the Central Excise Officer within six months from the day on which the Finance Bill, 2003 receives the assent of the President in the prescribed manner on the basis of the self assessment of the service tax and the provisions of Section 71 shall apply accordingly. Section 73 has also undergone certain amendments by Finance Act, 2003. After the amendment Section 73 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause why he should not pay the amount specified in the notice. 73(3) For the purpose of this section, relevant date means, - (i) in the case of taxable service in respect of which service tax has escaped assessment or has been under-assessed or has not been paid or has been short paid - (a) where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on which such return is so filed; (b) where no periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules; (c) in any other case, the date on which the service tax is to be paid under this Chapter or the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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