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2015 (2) TMI 1111 - HC - Service TaxRefund Claim - Relevant Date - Period of limitation - GTA service - Held that:- the relevant date, as defined in sub-section (6) of Section 73 had to be with reference to Section 71A, and not under Section 71. In the present case, the appellant is a ‘service recipient’, and under Rule 2(d)(xii), it was liable to pay service tax for the period 16-11-1997 to 2-6-1998. The provision was struck down, on which a retrospective amendment was made, which was held valid by the Supreme Court in Gujarat Ambuja Cement Ltd. For the relevant period in the present case, the appellant, as an assessee, was required to file return under Section 71A, and not under Section 71, and thus, the period of show cause notice had to be calculated from the date, under Section 71A, and not Section 71. In the present case, the appellant was a service recipient. He was required to file returns for the period between 16-11-1997 to 2-6-1998, and thus, the provisions of Section 71A will be attracted, and not provisions of Section 71. - Refund allowed.
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