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2017 (7) TMI 563 - AT - Service TaxGTA service - reverse charge mechanism - whether the appellant is failed to pay Service Tax which it was liable to pay Service Tax under Section 68 of the Act? - Held that: - the appellant in view of the provisions of Section 2(i)(d)(xii) & (xvii) of the Service Tax Rules, 1994 as validated by Section 117 of Finance Bill, 2003, the appellant was held liable to pay Service Tax on Goods Transport Agency service as recipient of service and further required to file return under the amended Section 71A of the Act. Whether provisions of Section 73(1) of the Act are correctly invoked in the case? - Held that: - the appellant neither filed the mandatory return nor paid the Service Tax on the Goods Transport Agency service availed and thus they suppressed the material facts from the knowledge of the Revenue with an intention to evade tax and as such the provisions have been rightly invoked. Whether show-cause notice issued without quantification of the Service Tax is sustainable in law? - Held that: - reliance was placed on the ruling of the Tribunal in the case of LH Sugar Factories Ltd. Vs. Commissioner of Central Excise, Meerut [2004 (1) TMI 111 - CESTAT, NEW DELHI], where in similar facts and circumstances where SCN was issued, it was held that during the relevant period Section 73 takes only in the case of appellant who are liable to file return under Section 70. The liability of filing returns is cast on the appellant under Section 71A as the receiver of service 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 of return under Section 70. Accordingly, the Tribunal had held that the assessee-service receiver is not required to file return under Section 73 prior to 2003 - the SCN is vague and the same is time barred. Appeal allowed - decided in favor of appellant.
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