TMI Blog2002 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ators was liable to pay the service tax with effect from 16-11-97; that the Supreme Court in the case of Laghu Udyog Bharti v. UOI - 1999 (112) E.L.T. 365 held the said goods ultra vires of the Finance Act, 1994; that the Superintendent had issued a show cause notice dated 12-5-99 directing them to show cause as to why the penalty under Section 77 of the Finance Act may not be levied on account of their failure to file the returns of the service tax; that the Deputy Commissioner under Order dated 14-12-2001 dropped the proceedings in terms of Supreme Court decision in Laghu Udyog Bharti case; that subsequently, the Parliament validated certain actions taken under Service Tax Rules under Section 117 of the Finance Act, 2000 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e legality or propriety thereof does not arise. The learned Advocate, therefore, contended that the Commissioner cannot direct them to pay the service tax and interest thereto in exercise of powers under Section 84 of the Finance Act, 1994. 3. Countering the arguments, Shri Atul Dixit, learned SDR, submitted that a perusal of the show cause notice dated 12-5-99 would clearly reveal that it was mentioned therein that the Appellants were required to pay the service tax under goods transport operators category from 16-11-97 to 2-6-98 which was not paid by them at all; that it is thus evident that the show cause notice in fact mentioned the non payment of service tax which was payable by the appellants. He, further, submitted that in servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al action against them be not taken for non-filing the quarterly returns. The appellants were not put on notice at all for non-making the service tax which has been since paid by them; that however, this fact of non-payment was duly mentioned in the show cause notice. As such the learned Advocate has rightly submitted that there was no proposal for payment of service tax, which was not paid by them. Section 84 of the Finance Act, 1994 empowers the Commissioner to call for the record of the proceedings which has been taken by the Assistant Commissioner/Deputy Commissioner and makes such inquiry and pass such orders as he thinks fit. As the record of the proceedings did not contain any proposal and any Order for making the payment of service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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