TMI Blog2012 (5) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Section 73 of the Finance Act, 1994 were amended from 10.09.2004 by incorporating violation of Section 71A, for issuance of show cause notice. show cause notice has been issued on 19.05.2004, i.e., prior to amendment of Section 73. appeal filed by the revenue rejected - ST/142/2006 - 502/2011 - Dated:- 12-8-2011 - Ravindran, B S V Murthy, JJ. For Appellant: Mr. M M Ravi Rajendran, JDR For Respondent: Mr. Ajayhn, Advocate Per: B S V Murthy: Proceedings were initiated against M/s. Goetze TP (India) Ltd. (assessee for short) for recovery of Service Tax of Rs. 4,96,356/- (Rupees four lakhs ninety six thousand three hundred and fifty six only) on the ground that they were liable to pay Service Tax on Clearing and Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of this case since show cause notice in that case was issued after the amendment of Section 73. 4. We have considered the submissions made by both the sides. The issue is whether, show cause notice issued in April 2004 can be sustained or not. Admittedly Section 73 was amended on 10.09.2004 and incorporated Section 71A. The decisions in the case of Mangalam Cement Ltd. and the Larger Bench decision in the case of Agauta sugar Chemicals Vs. CCE, Noida reported in 2010 (19) S.T.R 849 (Tri.-LB) are not applicable to the facts of this case since in both those cases show cause notices were issued after the amendment of Section 73 of Finance Act, 1994 on 10.09.2004. Further the Hon'ble Supreme Court in the case of L.H. Sugar Factorie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 19.05.2004 for the demand of Service Tax liability for the period 16.11.1997 to 2.6.1998 on the ground that the appellant has received the services of goods transport agency/operator which is liable to pay service tax as per the retrospective amendment and has not filed returns and discharged Service Tax. On perusal of the show cause notice, we find that the show cause notice has been issued under section 73 of the Act for demand of service tax and consequent for the penalties and interest. We find that the argument of the learned counsel that the issue is now squarely covered by the decision of the Hon'ble Supreme Court in the case of L.H. Sugar Factory Ltd. and Gujarat Carbon Industries Ltd. is correct. Retrospective amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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