TMI Blog2004 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of goods transport operators for transportation of raw material, packing materials. Capital goods and finished goods etc. during 16-11-1997 to 1-6-1998 and had not paid service tax @ 5% as required under Chapter V of the Finance Act, 1994 as amended subsequently. 2. It is admitted that all the appellants in the course of their business had utilized services of goods transport operators. As per provisions 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable only from 16-11-1997 in view of Notification No. 41/97-S.T., dated 5-11-1997. Subsequently by Notification No. 49/98, dated 2-6-1998 which came into effect from 2-6-1998 services of goods transport operators have been exempted from levy of service tax. Therefore, the liability for service tax in respect of goods transport operators is sought to be kept alive by the above amendment for the period 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to assess or reassess the value of the taxable service." 6. As far as service receiver like the appellants are concerned there was no date for filing return. This is clear from the decision of the Supreme Court in Laghu Udyog Bharti. In Paragraph 12 of the above judgment it was observed as follows : "These sections clearly show that the return which has to be filed pertains to the payment which are received by the person rendering 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 ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation 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 to be a person liable to pay service tax, for such services provided to him, to the credit of the Central Government." 8. In view of the above provision, the appellants are deemed to be persons liable to pay service tax and shall pay service tax @ specified in Section 66. Recently inserted Section 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, or service tax has not been paid or has been short paid or any sum has erroneously been refunded, he may, in cases falling under Clause (a), at any time within five years, and in cases falling under Clause (b), at any time within one year, from the relevant date, serve notice on the person chargeable with the service tax which has escaped assessment or has been under assessed or has not been paid or has been short paid, or to whom any sum has been erroneously refunded, requiring him to show 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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