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2010 (4) TMI 503 - AT - Service TaxTransport of goods by road services - the appellant, had availed the Services of Goods Transport Operator. It was alleged that the appellant is liable for payment of service tax as per Notification Nos. 41/97-ST, 42/97-ST and 43/97-ST, dated 5-11-1997. It was alleged that they have contravened sections 68, 69, 70 and 73 of the Finance Act, 1994 as they have not registered with the Service Tax Department and also they failed to file their return in Form ST-3. Service Tax demand was confirmed along with interest and the same was upheld by the lower appellate authority. for the appellant submitted that the provisions of section 73 were made applicable with effect from 26-4-2001 and the period involved is prior to that. Held that - in the light of the decision of L.H. Sugar Factories Ltd. v. CCE, there was no liability on assessee to file return u/s 73, impugned order was to be set aside.
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