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2017 (11) TMI 653 - MADRAS HIGH COURTRefund claim - GTO Service - extended period of limitation - Section 73 of the Finance Act, 1994 - Whether the first respondent is justified in observing that service tax was not recoverable under Section 73 of the Finance Act, 1994 from a recipient of GTO service for the aforesaid period inasmuch as the show cause notice issued for the category of persons mentioned under Section 71A is rightly covered under Section 73 as explained above? Held that: - When the adjudication itself has been set aside, the 2nd respondent is entitled for refund. Reliance placed in the case of COMMISSIONER OF C. EX., PONDICHERRY Versus TEBMA SHIPYARDS LTD. [2013 (10) TMI 1322 - MADRAS HIGH COURT], where it was held that As per the Finance Act, 2004, Section 73(1)(a) of the Finance Act was amended with effect from 10-9-2004 validating the notice issued to Goods Transport Operators Service recipients by removing the clause “the persons liable to file the returns under Section 70” from erstwhile Section 73 of the Finance Act. The very initiation of proceedings by issuance of show cause notice is bad in law. Appeal dismissed - decided against Revenue.
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