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2013 (10) TMI 1322 - HC - Service TaxGoods Transport Agency - Validity of Show Cause Notice - Held that:- Section 71A of the Finance Bill, 2003 received the President assent on 14-5-2003 and accordingly for utilising the services, the service recipients have to file the return in respect of service tax for the respective period and service specified therein to the Central Excise Officer within six months from the day on which the Finance Bill, 2003 received the assent of the President viz., on 14-5-2003. Therefore, the last date for filing the return for the assessees for utilising the Goods Transport Operators viz., the service recipients under Section 71A of the Finance Act, 1994 falls on 12-11-2003. - 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. - very initiation of proceedings by issuance of show cause notice is bad in law. Accordingly, the order passed by the Customs, Excise and Service Tax Appellate Tribunal is justified. There is no ground to interfere with the order. - Decided against Revenue.
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