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2013 (8) TMI 21 - HC - Service TaxValidity of substantial liability of service tax - Whether non-addition of Section 71-A in the Finance Act, 1994 and also in its non insertion in erstwhile Section 73 of the Finance Act, 1994 invalidates the substantial liability of service tax - GTA - Show cause notice issues for realization - Commissioner confirmed service tax and levied penalty - Tribunal held demand of service tax not sustainable - Held that:- The liability to file return is cast on the appellants only under Section 71A, which was introduced in the Finance Bill, 2003. The class of persons, who come under Section 71A is not brought under the net of Section 73 and thus a show cause notice invoking Section 73 is not maintainable - It is not denied that the respondent was not required to file the return nor any show cause notice or demand was issued or was outstanding when the amendment in the Act came into force - Following decision of Commissioner of Central Excise Vadodara-I vs. Gujarat Carbon & Industries Ltd [2008 (8) TMI 4 - SUPREME COURT] - Decided against Revenue.
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