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2010 (7) TMI 477 - HC - Service TaxDemand of service tax, interest and penalty - assessee availed services of Goods Transporter Operator - assessee was liable to pay Service Tax as recipient of such services - Held that: - till the point of time Section 73 of the Finance Act, 1994 came to be substituted w.e.f. 10-9-2004 provisions of the said section could not be made applicable despite retrospective amendment in Sections 68 and 71A of the Finance Act, 1994. In these circumstances, admittedly, the assessee could not be faulted with for not having filed a return after getting himself registered. More particularly, when one considers the language employed in the Proviso below sub-section (1) of Section 68 and the provisions of Section 71A of the Finance Act, 1994, it is not possible to state that the language of the Statute is so clear that any default can be fastened on the respondent-assessee - Appeal is dismissed
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