TMI Blog2017 (7) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - the appellant neither filed the mandatory return nor paid the Service Tax on the Goods Transport Agency service availed and thus they suppressed the material facts from the knowledge of the Revenue with an intention to evade tax and as such the provisions have been rightly invoked. Whether show-cause notice issued without quantification of the Service Tax is sustainable in law? - Held that: - reliance was placed on the ruling of the Tribunal in the case of LH Sugar Factories Ltd. Vs. Commissioner of Central Excise, Meerut [2004 (1) TMI 111 - CESTAT, NEW DELHI], where in similar facts and circumstances where SCN was issued, it was held that during the relevant period Section 73 takes only in the case of appellant who are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant did not pay any Service Tax as the recipient of service, since at the relevant time there was no provisions for payment of Service Tax under Goods Transport Agency service as recipient of service. A show-cause notice dated 12.11.2002 was issued for the period 16.11.1997 to 1.6.1998 invoking the extended period demanding the Service Tax in respect of Goods Transport Agency service on the appellant as recipient of service on reverse charge. This show-cause notice was under Section 73 of the Finance Act, 1994. Subsequently, sub-section 3 of Section 73 was amended by the Finance Act, 2003 retrospectively. However, in the amended Section 73, there was no reference to Section 71A. Sub-section 3 of Section 73 was substituted effective from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellant neither filed the mandatory return nor paid the Service Tax on the Goods Transport Agency service availed and thus they suppressed the material facts from the knowledge of the Revenue with an intention to evade tax and as such the provisions have been rightly invoked. 2.5 As regards the third issue whether the show-cause notice is sustainable being issue without quantification of the tax amount, reliance was placed on the ruling of this Tribunal in the case of Standard Industries Ltd. Vs. Collector of Central Excise, Bombay - 1995 (75) ELT 829 (Tri) , wherein it has been held that the quantification of duty is to be done by the adjudicating authority himself, it can t be left to be worked out on the basis of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receiver of service which was introduced in the Finance Bill, 2003. Thus, during the period in question no notice could have been issued under Section 73 for non-filing of return under Section 70. Accordingly, the Tribunal had held that the assessee - service receiver is not required to file return under Section 73 prior to 2003. Accordingly, the proceedings were quashed by the Tribunal. The said order of the Tribunal was challenged by the Revenue before the Hon'ble Supreme Court and vide order dated 27.7.2005 in a batch of appeal, the Hon'ble Supreme Court entirely agreed by the conclusion arrived by the Tribunal and dismissed the appeal of the Revenue. 2.6 Being aggrieved, the Revenue preferred appeal before the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1A are applicable. The finding of the Commissioner (Appeals) is, therefore, not maintainable. (b) In paragraph 9, the Commissioner (Appeals) has reproduced the provisions of Section 73 of the Finance Act, 1994 and then came to the conclusion that the view taken by the CESTAT in the cases of L.H. Sugar Factories Ltd. and Gujarat Industrial Corporation Ltd. is upheld by Hon'ble Supreme Court, has taken by the CESTAT in other cases also in respect of those show-cause notices which were issued before September, 2004 and subsequent to the Larger Bench decision (supra) in the case of Pandurang SSK Ltd. Vs. Commissioner of Central Excise, Pune-II - 2011 (23) STR 300 (Tri-Mum) . The position of law has been clarified completely in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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