TMI Blog2010 (12) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... eard learned counsel for both the sides and looking to the facts and circumstances of the case, it appears that the present petitioner is a Receiver of the Transport Services . Initially, the service tax was to be paid by the Transport Service Providers. Subsequently, this liability was omitted by the Central Government and, thereafter, the liability to make payment of service tax was fastened upon the Transp6rt Service Receivers. This liability was introduced by Finance Act, 2000 , amending the Service Tax Rules contained in Finance Act, 1994 by amendment dated 12th May, 2000. By virtue of this validating Act, certain actions taken under the Service Tax Rules, inter alia, revalidated the provisions of Service Tax on Goods T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to services provided by goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage for the period commencing on and from the 16th day of November, 1997 and ending with the 2nd day of June, 1998, shall be deemed always to have been a person liable to pay service tax, for such services provided to him, to the credit of the Central Government. Section 71 A has been inserted with retrospective effect on and from 16th day of July, 1997. The said Section 71A reads as under: 71 A Filing of return by certain customers. -Notwithstanding anything contained in the provisions of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable to make payment of service tax. The liability to file return is cast on the assessee i.e. upon Goods Transport Operator Services Receivers only under Section 71 A, which was introduced in the Finance Bill, 2003 and, therefore, the notices issued for recovery of the service tax were quashed and set aside in the aforesaid decision. Section 117 of the Finance Act, 2000, which validates with retrospective effect the provisions of sub -clause (xii) of clause (d) of sub -rule (1) of Rule 2 of Service Tax Rules, 1994, was already referred in the aforesaid decision. Thus, the contention raised by the learned counsel for the petitioner that in spite of Section 117 of the Finance Act, 2000, the decision rendered by the Hon'ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the 16th day of July, 1997 and ending with the day, the France Act, 2000 receives the assent of the President shall be deemed to be valid and always to have been valid for all purposes, as validly and effectively taken or done. (ii) any service tax refunded in pursuance of any judgment, decree or order of any court striking down sub -clauses (xii) and (xvii) of clause (d) of sub -rule (1) of Rule 2 of the Service Tax Rules, 1994, before the date on which the Finance Act, 2000 receives the assent of the President 'shall be recoverable within a period of thirty days from the date on which the Finance Act, 2000 receives the assent of the President, and in the event of nonpayment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assesses who are liable to file return under Section 70. The liability to file return is cast on the assesses only under Section 71 -A which was introduced in the Finance Bill, 2003. Thus, during the period in question no notice could have been issued under Section 73 for non -filing of return under Section 70. According to the Tribunal, the service receiver was not required to file any return under Section 70 of the Finance Act, 1994 prior to 2003. The Tribunal accordingly quashed the order demanding service tax from the respondents -service availers. Similar view has been expressed in the connected cases. 6. According to learned Counsel for the revenue, the view of CESTAT is clearly unsustainable, because of ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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