TMI Blog2012 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... B.S.V. Murthy, Technical Member 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 Forwarding services received by them during the period from 16.07.1997 to 31.08.1999 by issue of show cause notice on 22.04.2004. In the impugned order, the Commissioner (Appeals) has taken a view that the demand is not sustainable since the show cause notice was issued under Section 73 of Finance Act, 1994 and on the day on which show cause notice was issued, the Section 73 was not applicable in respect of short levy arising in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugar Chemicals v. CCE [2010] 29 STT 60 (New Delhi - CESTAT) 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 Factories Ltd. ( supra ) had made this observation which is reproduced below: "Learned counsel for the parties have drawn our notice to the relevant provisions of the Finance Act as it stood in the year 1994 and thereafter as it stood after the various amendments to the Act in subsequent years. Having considered the relevant provisions of the Act, the Tribunal has, inter alia, recorded the following conclusion. 'The above would show that eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalties 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 amendment which was carried out, directed the recipient of the service of goods transport agency, to file a return under section 71A. Failure to do so was incorporated under the provisions of section 73 for demand of short levy and non-levy of service tax from 10.09.2004. This identical question was raised before the Supreme Court in both the cases as cited. Hon'ble Supreme Court has clearly held that if provisions of section 71A are not incorporated under section 73, no demand can be rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
