TMI Blog2011 (8) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... te unless provision is introduced requiring assessees to file return and forms are prescribed for filing the return for payment of tax. Liability declared only with effect from 13.5.05. - WRIT APPEAL NOS. 657 & 850 OF 2011 & OTHERS - - - Dated:- 2-8-2011 - C.N. RAMACHANDRAN NAIR AND P.S. GOPINATHAN, JJ. John Varghese for the Appellant. E.K. Nandakumar, A.K. Jayasankar Nambiar and Dr. K.P. Pradeep for the Respondent. JUDGMENT C.N. Ramachandran Nair, J The connected Writ Appeals are filed by the Central Government along with Commissioner of Service Tax challenging the judgment of the learned Single Judge declaring liability on respondents to pay service tax on payments made to goods transport agencies towards c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .5.2005 onwards half yearly and the return in Form ST-3 prescribed in Notification No. 31/2005 dated 20.10.2005 under Rule 7 was also filed. Standing Counsel appearing for the appellants on the other hand referred to the decision of the Supreme Court in Gujarat Ambuja Cements Ltd. v. Union of India [2005] 1 STT 41 and submitted that after the amendment to Section 66 and introduction of Section 68(2) and Section 69(2) the lacunae pointed out by the Supreme Court in the first above referred judgment does not survive and respondents are liable to pay tax with effect from 1.1.2005. 3. The only question for our consideration is whether the various amendments introduced to the definition clause and the charging section to get over the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service. 70. Furnishing of Returns. (1) every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise, a return in such form and in such manner and at such frequency as may be specified. Amendment to S. 70 w.e.f. 13.5.2005 (2) The person or class of persons notified under sub-section (2) of section 69, shall furnish to the Superintendent of Central Excise, a return in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn prescribed by Rule 7, the respondents have furnished the returns for the period commencing from 13.5.2005 and remitted tax on which there is no dispute. 5. Standing Counsel appearing for the department referred to the findings of the Supreme Court in Gujarat Ambuja Cements Ltd. case (supra) above referred wherein certain Rules have been held illegal by the Supreme Court only because the charging provisions of the Act provide otherwise. Now that the charging section itself has been amended so as to make the provisions of the Act compatible with Rules, the first above referred decision of the Supreme Court has no application is the contention of the appellants. In paragraph 12 of the Laghu Udyog Bharati's case (supra) the Honourable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Chapter shall apply to such person as if he is the person liable for payment of service tax in relation to service. It is to be noted that Section 70 to which sub-section (2) is introduced by Finance Act, 2005 with effect from 13.5.2005 is in the same Chapter and only by virtue of sub-section (2) so introduced, recipients of service notified under Section 69(2) are required to furnish return and remit the tax. It is to be further seen that what is required in Section 70(2) is that the return should be furnished in such form and in such manner and at such frequency as may be prescribed. Form ST-3 is prescribed under Rule 7 of the Rules and the returns applicable to the respondents were prescribed by the Government only on 21.10.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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