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2014 (8) TMI 618 - AT - Service TaxServices of goods transport agency - by retrospective amendment made to the relevant provisions of the Finance Act, 1994 by the Finance Acts of 2000 and 2003, the appellant became liable for payment of service tax during 1997-98 period as the service recipient - However, they neither paid the service tax nor filed the return under section 70, as there was no provision for them to file the return - Held that:- The show-cause notice dated November 4, 2003 had been issued to the appellant subsequent to the introduction of section 71A which required the appellant to ascertain their service tax liability on self assessment basis, pay the service tax and file one-time return within a period of six months from the date on which the Finance Bill, 2003, receives the assent of the president. But in spite of this provision, the appellant neither paid the service tax nor filed the return as required under section 71A. However, though section 71A had been introduced by section 158 of the Finance Act, 2003, section 73 was not amended - section 73 regarding recovery of service tax not paid or short-paid, did not cover the case where a person was required to file return under section 71A. Section 73 was amended with effect from September 10, 2004 but no show-cause notice under amended section 73 was issued. Since the issue involved in this case stands decided against the Department by the Tribunal in the case in the case of L.H. Sugar Factories Ltd. [2004 (1) TMI 111 - CESTAT, NEW DELHI] and this judgment has been upheld by the honourable Supreme Court vide judgment L.H. Sugar Factories Ltd. reported in [2005 (7) TMI 106 - SUPREME COURT OF INDIA], the impugned order upholding the service tax demand along with interest and upholding the imposition of penalty is not sustainable - Decided in favour of assessee.
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