TMI Blog2010 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Apex Court held that liability to file return being cast on appellants under section 71A ibid, show-cause notice issued under section 73 ibid not maintainable. He also placed reliance in CCE v. Gujarat Carbon Industries Ltd. [2008] 16 STT 108 (SC) wherein it was held that "Demand (Service Tax) - Non-filing of return - Recipient of Goods Transport Operator Service - Liability to file return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r non-registering with the department and nonfiling of ST-3 returns. In the case of L.H. Sugar Factories Ltd. v. CCE 2004 (165) ELT 161/[2007] 8 STT 295 (Delhi - CESTAT) wherein under the similar circumstances, show-cause notices were issued and this Tribunal held that during the relevant period section 73 covers cases of assessees who are liable to file return under section 70 and liability to fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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