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2015 (1) TMI 184 - AT - Service TaxLiability of service tax - Recipient of service u/s Section 73 - Held that:- Section 68 of the Finance Act, 1994, deals with persons liable to pay service tax. The demand for short levy or non-levy, if any, has to be made under Section 73 and not under Section 68. Therefore, the argument of the department that Section 68 has been amended retrospectively making the person receiving the service tax liable to service tax has no merits. Demand for short levy/non-levy, etc., if any, has to be made under Section 73 and during the relevant time Section 73 did not provide for demand of service tax from the persons who were recipients of the service. Therefore, the demand is unsustainable in law, in view of the decision of the Apex Court in the case of L.H. Sugar Factories Ltd [2005 (7) TMI 106 - SUPREME COURT OF INDIA]. Accordingly, we do not find any merit in the appeal filed by the Revenue - Decided against Revenue.
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