TMI Blog2010 (7) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... anguage employed in the Proviso below sub-section (1) of Section 68 and the provisions of Section 71A of the Finance Act, 1994, it is not possible to state that the language of the Statute is so clear that any default can be fastened on the respondent-assessee - Appeal is dismissed - 1365 of 2009 - - - Dated:- 1-7-2010 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY : Shri R.J. Oza, Counsel, for the Appellant. [Order per : D.A. Mehta, J. (Oral)]. - Appellant-revenue has challenged order dated 4-11-2008 made by Customs Excise and Service Tax Appellate Tribunal (the Tribunal) by proposing following four questions originally : (A) Whether in the facts and circumstances of the case, the Tribunal has committed substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . reported in 2010 (253) E.L.T. 705 (S.C.)?" 1. The case of the appellant-revenue as propounded by learned counsel for the appellant is that the respondent-assessee availed services of Goods Transporter Operator between period from 16-7-1997 to 2-6-1998. Respondent-assessee was liable to pay Service Tax as recipient of such services. The adjudicating authority, after issuing show cause notice made an order on 28-2-2005 ordering recovery of Service Tax amounting of Rs. 95,695/- in terms of provisions of Sections 68 and 73 of the Finance Act, 1994 read together and also demanded interest and penalty imposed under Sections 75, 76, 77, 78 and 75-A of the Finance Act, 1994. The appeal filed by the assessee before Commissioner (Appeals) failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2003 casting the liability on the service recipient to file a return within six months from the date on which the Finance Bill, 2003 receives assent of the President. However, even after this amendment, the Apex Court has noted that in absence of Section 71A of the Finance Act, 1994 (which has retrospectively been introduced w.e.f. 16-7-1997) appearing in Section 73 of the Finance Act, 1994 no levy of any short duty or non-levy could have been demanded. 4. Thus, it is apparent that till the point of time Section 73 of the Finance Act, 1994 came to be substituted w.e.f. 10-9-2004 provisions of the said section could not be made applicable despite retrospective amendment in Sections 68 and 71A of the Finance Act, 1994. In these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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