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M/s Apar Industries Ltd. Versus Commissioner, Central Excise & Service Tax, Vadodara-I

2015 (10) TMI 2091 - CESTAT AHMEDABAD

Waiver of Service Tax Liability – Demand for Service Tax made under the head ‘Goods Transport Operator’ – Revenue issued SCN in context of the same under the provisions of Section 158 of the Finance Act, 2003 – Held That:- Impugned order is set aside .....

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2015 - Dated:- 14-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Anand Mishra, Advocate For the Respondent : Shri Jitendra Nair, Authorised Representative ORDER Per: P.K. Das Heard both the .....

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to demand Service Tax on Goods Transport Operator service received by them during the period from 16.11.1997 to 01.06.1998, in terms of the amendment introduced vide Section 158 of the Finance Act, 2003. 3. We find that the issue is no more res integ .....

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the period from 16.07.1997 to 02.06.1998 of Goods Transport Operator service as per the amendment of the Finance Act, 2003. The Tribunal set aside the demand, which was upheld by Hon'ble High Court. The relevant portion of the said decision is re .....

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ent. 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, .....

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-levy could have been demanded. 4. Thus, it is apparent that till the point of time Section 73 of the Finance Act, 1994 came to be substituted w.e.f. 10-9-2004 provisions of the said section could not be made applicable despite retrospective amendmen .....

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