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TMI Blog2010 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal against the order upholding the order of the Asstt. Commissioner confirming the demand of Service Tax of Rs. 60,860 under section 73 of the Finance Act. 2. Brief facts of the case are that during the period 16-11-1997 to 1-6-1998 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 Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The section 71A of the Finance Act was introduced in the Finance Bill with effect from 14-5-2003. As the demand involved prior to 14-5-2003 the appellants are not liable to pay any service tax. To support his contention the learned Advocate placed reliance in the case of CCE v. L.H. Sugar Factories Ltd. 2005 (187) ELT 5/2 STT 282 wherein the Hon'ble Apex Court held that liability to file return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order which is relied on Tribunal's decision in the case of Bhima SSK Ltd. v. CCE - 2004 (171) ELT 317/[2007] 7 STT 333 (Mum. - CESTAT). 5. Heard both sides. 6. I find that in this case the show-cause notice issued on 26-4-2001 under section 73 of the Finance Act for the services availed by the appellant from the Goods Transport Operator for non-registering with the department and nonfiling of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 2003. The same was confirmed by the Hon'ble Supreme Court in the case of Gujarat Carbon & Industries Ltd. (supra). 7. In the instant case the facts are identical to the case law cited by the appellant viz., L.H. Sugar Factories Ltd.'s case (supra) and Gujarat Carbon & Industries Ltd's case (supra). There is no liability to file the return under section 73 in the instant case also. The c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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