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2013 (10) TMI 1016 - AT - Service TaxReverse charge on Service' received during the period 16/07/1997 to 31/08/1999 - Clearing and Forwarding Agency Service - Held that:- In the first place if the appellant has received certain services from the CHA, we do not understand, how the said services can be construed as ‘Clearing and Forwarding Agency Services'. There is a separate entry for ‘Custom House Agent Service' which is distinct and different from 'Clearing and Forwarding Service'. Secondly, the appellant is a recipient of the service. During the impugned period the appellant was not liable to file service tax return under Section 70 of the Finance Act, 1994 and the provisions of Finance Act, were amended vide Finance Act, 2003 when a separate Section 71A was inserted and the appellant became liable to file return only under Section 71A. In respect of the assesses who were required to file returns under Section 71A, Section 73 was amended under Finance Act, 2004 providing the demand of service tax from assessees who were required to file returns under Section 71A - Impugned order is not sustainable - Decided in favour of assessee.
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