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TMI Blog2015 (11) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... al, Advocate : For the respondent ORDER Per Mr. R.K. Singh : Appeal is filed against Order-in-Appeal dated 21.10.2005, which set aside the Order-in-Original dated 17.01.2005 in terms of which service tax demand of Rs. 6,45,227/- along with interest and penalties was confirmed under GTA service on the ground that the respondent did not pay the service tax although it paid the freight in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Rules, 1994 which made the service receiver liable to service tax. A Sub-clause (xvii) was inserted in clause (d) after sub-clause (xi) in Rule 2(i) of the Rules with effect from 16.11.1997, which reads as under:- "xvii) In relation to services provided by a goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period commencing on and from the 16th day of November, 1997 to the 2nd day of June, 1998; and b. Clearing and forwarding agents for the period commencing on and from the 16th day of July, 1997 to the 16th day of October, 1998 Shall furnish a return within a period of six months from the 13th day of May, 2003 in form ST-3B alongwith copy of Form TR-6 in triplicate, failing which the interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued, Revenue lacked the competence to do so. As has been held by CESTAT in the cases of CCE Vs. EID Parry (India) Ltd. (supra), Vishnuram Textiles Pvt. Ltd. [2005 (119) ECR 195 (Tri.)] and CCE Vs. Vaidvambigai Textile Mills Ltd. & Others [2005 (120) ECR 193 (Tri.)], the show cause notices which were issued after 12.05.2000 were not sustainable. 5. In the light of the foregoing analysis, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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