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2015 (10) TMI 2091 - CESTAT AHMEDABAD

2015 (10) TMI 2091 - CESTAT AHMEDABAD - TMI - 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 and the appeal is allowed – Decision made in the case of Commissioner of Central Excise, Vadodara Vs Eimco Elecon Ltd [2010 (7) TMI 477 - GUJARAT HIGH COURT] followed – Decided in favour of the Appellant .....

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A show cause notice dt.18.08.2005, was issued 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 integra in view of the decision of Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Vadodara Vs Eimco Elecon Ltd - 2010 (20) STR 603 (Guj). In that case, a show cause notice dt.11. .....

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oviding 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 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 Fina .....

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