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TMI Blog2013 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax on services rendered by goods transporters which is demanded from the Appellant as receiver of the service as per provisions of Rule 2(d)(xvii) of the Service Tax Rules, 1994, during the period 16-11-1997 to 2-6-1998. The Show Cause Notice in this matter was issued on 8-11-2004. 3. An issue came up that Rule 2(d)(xvii) of the Service Tax Rules, 1994 was ultra virus the provisions of the Finance Act, 1994 inasmuch as the Act provided for demanding duty only from service providers and not from receivers of service. This was a matter of a few decisions of the Courts including the Apex Court and also a matter on which Government of India made certain retrospective legislations. In brief the issue involved in these cases is whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le services escaping assessment. - If - (a) the Assistant Commissioner of Central Excise or, as the case may be, the Deputy Commissioner of Central Excise has reason to believe that by reason of omission or failure on the part of the assessee, to make a return under section 70 for any prescribed period or to disclose wholly or truly all material facts required for verification of the assessment under section 71, the value of taxable service has escaped assessment or has been under-assessed or any sum has erroneously been refunded; or (b) notwithstanding that there has been no omission or failure as mentioned in Clause (a) on the part of the assessee, the Assistant Commissioner of Central Excise or, as the case may be. Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in the prescribed manner on the basis of the self assessment of the service tax and the provisions of section 71 shall apply accordingly.' 8. Still there appeared to be difficulty in recovering the amounts not paid during the said period because Section 73 of Finance Act, 1994 enabling issue of demand short levy did not include returns filed in the new Section 71A inserted as indicated above. The question whether this amendment enabled issue of notices for recovery of taxes not paid in the impugned circumstances under the provisions of Section 73 of the Act as it stood prior to 10-9-2004 was initially decided by Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE - 2004 (165) E.L.T. 161 (Tri.-Del.) = 2006 (3) S.T.R. 230 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ran Aluminium Ltd. - 2010-TIOL 682-HC-AHM-ST; 12. For the sake of convenience para 3 and 4 of the judgment of the Hon. Gujarat High Court in the case of Eimco Elecon Ltd. (supra) are reproduced below : "3. It is not in dispute that till Finance Act, 2003 introduced a Proviso under sub-section (1) of Section 68 of the Finance Act, 1994 the liability to pay Service Tax was on the person providing taxable service, and not on the recipient. Simultaneously Section 71A came to be introduced by the Finance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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