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2016 (3) TMI 716 - CESTAT NEW DELHI

2016 (3) TMI 716 - CESTAT NEW DELHI - TMI - Demand of Service tax for the period 1997-1998 - Period of limitation - Recipient of GTA services - Held that:- the decision of the Larger Bench, which stand relied upon by the authorities below was considered by the Tribunal in the case of Kisan Sahkari Chini Mills vs. CST, NOIDA [2013 (5) TMI 57 - CESTAT, NEW DELHI] but there were various other decisions of various High Courts holding in favour of the assessee, on the point of limitation. The Hon’ble .....

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MBER (TECHNICAL) For the Petitioner : Ms. Asmita A Nayak, & Shri Ranjit Kr, Advocates For the Respondent : Shri Gajraj Singh, AR ORDER PER MS. ARCHANA WADHWA : Inasmuch as the issue stand covered by the precedent decision of the Tribunal, we proceed to decide the same as it will not serve any purpose to keep the appeal pending. 2. It is seen that the period involved in the present appeal is 1997-1998 for which the service tax liability stand confirmed as recipient of GTA services, by way of .....

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units. Such show cause notices were immediately issued after the amendment in the year 2004. 3. Identical appeals stand filed by various appellants challenging the demand issued in 2004, for the period 1997-98, on the point of limitation. As there were difference of decisions by various Benches, the matter was referred to Larger Bench, in the case of Agauta Sugar and Chemicals vs. Commissioner [2007 (8)STR 496 (Tri-LB)] who took into consideration the Tribunal s decision in the case of L H Sugar .....

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isan Sahkari Chini Mills vs. CST, NOIDA [2012 (28) STR 43 (Tri-Del)] and it was observed that there were various other decisions of various High Courts holding in favour of the assessee, on the point of limitation. As such, it was observed that the Hon ble High Court decision would have preference over the Larger Bench decision of the Tribunal and by following the Honble High Court decision, demands issued in 2004, for the period 1997-1998 were set aside. 5. For better appreciation, we reproduc .....

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the matter after amendment of Section 73 by Finance Act, 2004 are sustainable. 11. We note that notwithstanding the decision of the Larger Bench of the Tribunal as discussed above, various High Courts have decided that demands issued in 2004 for liability that arose for the period 16-11-1997 to 2-6-1998 is barred by limitation. They rely on the following decisions in this regard : (i) Precot Mills v. UOI - 2011 (24) S.T.R. 283 (Ker.) (ii) CCE v. Eimco Elecon Ltd. - 2010 (20) S.T.R. 603 (Guj.) ( .....

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ed 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 Finance Act, 1994 no levy of any short duty or non-levy could have been demanded. 4. Thus, it is app .....

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