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Tractors And Farm Equipemtns Ltd (tafe (tractors) , Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-iv

2018 (2) TMI 935 - CESTAT, BANGALORE

Goods Transport Operator services during the period 16/11/1997 to 01/06/1998 - reverse charge mechanism - Department was of the view that the service tax is liable to be paid by appellant as a recipient of service on reverse charge basis, for the above period - Held that: - Hon’ble Supreme Court in the case of CCE, Vadodara-I Vs. Gujarat Carbon & Industries Ltd. [2008 (8) TMI 4 - SUPREME COURT] has held that In respect of GTA, the liability to file return was cast on the appellant’s u/s 71A. The .....

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the o Order-in-Review No.102/2007 dt. 27/12/2007 passed in the review proceedings by the learned Commissioner of Service Tax, Bangalore. The appellants had received the service of Goods Transport Operator services during the period 16/11/1997 to 01/06/1998 but did not pay service tax on such services. The Department was of the view that the service tax is liable to be paid by appellant as a recipient of service on reverse charge basis, for the above period. In the original adjudication proceedin .....

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n their own case pertaining to unit in Chennai, reported in 2007(8) STR 397 (Tri. Chennai), wherein the Tribunal observed as under:- 3. After considering the submissions made by both sides, we note that the issue is already covered in favour of the appellants by decisions of this Bench, one of which has been cited by ld. Counsel, which is Final Order No. 1076 to 1088/06 dated 14-11-06 in Appeal No. S/14/06/MAS etc. The essential part of the said final order is reproduced below : 2. The responden .....

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of the Finance Act, 1994 were amended by the Finance Act, 2000 with effect from 16-11-1997 to 1-6-1998. The Finance Act, 2000 came into force on 12-5-2000. These provisions were considered by the lower appellate authorities and it was held that the respondents were not liable to pay service tax on the GTO service received by them during 16-11-1997 to 1-6-1998 as the demand of tax was raised beyond the time limit prescribed under Section 73 of the Finance Act, 1994 as amended. The ld. appellate .....

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