TMI Blog2018 (2) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of demand of service tax under Section 73 was adjudicated and demands confirmed relying upon retrospective amendments to Finance Act, 1994. A Division Bench of this Tribunal in the case of L.H. Sugar Factory [2004 (1) TMI 111 - CESTAT, NEW DELHI] in an identical issue ruled in favour of the assessee. Appeal allowed - decided in favor of appellant. - ST/17/2007-DB - 22944 / 2017 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok the view that appellant will be liable to pay service tax on the C F Services on reverse charge basis, being the recipient of such service. The leviability of service tax on reverse charge basis in respect of C F agents, GTA service etc. were the subject matter of dispute before the Hon ble Supreme Court in the case of Laghu Udyog Bharati Vs. UOI [1998(112) ELT 365 (SC)] wherein the apex court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant and Shri Parashivamurthy, DR for the Revenue. 3. The learned counsel for the appellant submits that the issue is clearly covered by the judgment of the Hon ble Supreme Court in the case of L.H. Sugar Factories ltd. Vs. CCE, Meerut-II [2006(3) ELT 715 (SC)], in which the apex court upheld the decision of the Tribunal reported as 2004(165) ELT 161 (Tri. Del.)] 4. The learned AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act as it stood in the year 1994 and thereafter as it stood after the various amendments to the Act in subsequent years. Having considered the relevant provisions of the Act, the Tribunal has, inter alia, recorded the following conclusion. The above would show that even the amended Section 73 takes in only the case of assessees who are liable to file return under Section 70. Admittedly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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