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2019 (5) TMI 666

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..... 015 and not to earlier cases such as the present one. Demand of differential duty - it was alleged that original authority considered only the original return and not the revised one or the return for the financial year 2015-16 in which details of payments for the earlier financial year have been indicated - HELD THAT:- Along with this appeal, the appellant has filed a copy of ST-3 return for the year 2015-16 which does indicate some amounts paid through challans at Sl.No.H2 as “payments towards arrears”. These amounts need to be reckoned while deciding the tax liability by the appellant. Had the appellant submitted copies of this return before the original authority and First Appellate Authority they could have avoided unnec .....

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..... and interest and imposed penalties as proposed. Aggrieved, the appellant appealed to the first appellate authority who upheld the order of the lower authority and rejected their appeal. Hence, this appeal. 3. Learned counsel for the appellant submits that they had, indeed, short paid service tax and when this was pointed out they had filed a revised ST-3 return. Further, they had subsequently paid the differential service tax due from them through challans. He further, submits that the differential service tax paid by them was duly reflected in their ST-3 returns for the financial year 2015-16 as payments towards arrears at Sl.No.H2. He submits that the adjudicating authority has in Para 13 of his order considered only the original ST-3 ret .....

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..... the contention of the appellant that section 73(1B) of the Finance Act, 1994 applies to them is concerned, I find that this was inserted with effect from 14.05.2015 and there is no indication, whatsoever, in this sub-section that it is meant to have retrospective application. It is a well settled legal position that fiscal statutes always have prospective application unless a contrary intention appears in the statute itself. In this case, there is no indication of such application and therefore, section 73(1B) applies only with effect from 14.05.2015 and not to earlier cases such as the present one. Therefore, the original authority as well as the first appellate authority were correct in holding that section 73(1B) does not apply. The sec .....

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