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2014 (10) TMI 344 - AT - Service TaxGTA service - Restospective amendment to file returns under Section 71A - Held that:- demand has been confirmed under Section 73 of the Finance Act. At the relevant time, demand under Section 73 could be made only from persons filing the returns under Section 70. In the case of service recipient, the requirement of filing returns was introduced under Section 71A by Finance Act, 2003, retrospectively. And thereafter Section 73 was amended vide Finance Act, 2004, with effect from 10-9-2004 which provided for demand of Service Tax and confirmation thereof under Section 73. In the present case, the show-cause notice was issued in November 2002 and at that time, Section 73 did not provide for demand of Service Tax from recipients of service. In view of the above, the demand and its confirmation are not sustainable in law - Decided in favour of assessee.
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