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2017 (6) TMI 861 - AT - Service TaxGood Transport Operator Service - Effect of retrospective validation of service tax on GTA services for the period prior to 1-6-1998 - reverse charge mechanism - The appellant has already deposited the entire amount of tax - recovery of interest and penalties - Held that: - The Hon’ble Supreme Court n the case of Commissioner of Central Excise, Baroda Vs. Gujrat Carbon & Industries Ltd. [2008 (8) TMI 4 - SUPREME COURT] held that the liability to file return is cast on the assessee only under Section 71A which was introduced in the Finance Bill, 2003 - Thus, during the period in question no notice could have been issued under Section 73 for non filing or the return under Section 70 as there was no requirement for filing of return by the service Recover. Hence, demand of interest and penalty cannot be sustained - appeal allowed - decided in favor of appellant.
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