2014 (11) TMI 84

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..... he Respondent. ORDER Heard both sides. 2. The appellants filed this appeal against the impugned order passed by Commissioner (Appeals). 3. The brief facts of the case are that the demand of Service Tax is raised against the appellant as recipient of Goods Transport Agency services for the period 16-11-1997 to 2-6-1998, by issuing a show cause notice dated 31-7-2007. The adjudicating .....

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..... rlier provisions of Service Tax which was held to be ultra vires by Hon'ble Supreme Court. The show cause notice was issued in the year 2007 after the retrospective amendment. Hence, in view of the above decisions, the demand is not sustainable. 6. Revenue relied upon the decision of the Larger Bench of the Tribunal in the case of Agauta Sugar & Chemicals v. CCE, Noida - 2010 (19) S.T.R. 849 .....

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..... 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 .....

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