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TMI Blog2024 (9) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... . They undertake the service of receiving food grains and storing the same in godowns. They have also rented out some of their immovable property for which they receive rent. 1.1. On the ground that the appellant had not discharged the Service Tax liability on 'Transportation of Goods by Road' (GTA) Services on reverse charge mechanism basis, a Show Cause Notice was issued to them for the period from 2008-09 to 2011-12 on 22.10.2013. 1.2. After due process, the ld. adjudicating authority confirmed the demand vide the impugned order, along with interest and penalty. He also confirmed the demand of Rs.60,654/- considering the rent of Rs.5,41,428. 2. Being aggrieved, the appellant is before the Tribunal. 3. The Ld. Counsel appearing on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied. 3.3. Accordingly, the Ld. Counsel for the appellant prays that the appeal may be allowed. 4. The Ld. Authorized Representative of the Revenue submits that Notification No. 04/2010-S.T. dated 27.02.2010 clearly specifies at paragraph 2 that it will have force only with effect from 27.02.2010 and not before that; had it been the intention of the legislature to give retrospective effect to the amendment, the same would have been specified in the said Notification. In the absence of any such specification in the Notification, he contends that it cannot be taken that this Notification will have retrospective effect. He therefore justifies the confirmed demand and prays for dismissal of the appeal. 5. After going through the documents pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the competent authority within eighteen months (at the relevant time, now substituted by 30 months) from the relevant date, serve notice on the person chargeable with the service tax or the person to whom such tax refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice. Proviso to sub-section (1) permitted the competent authority to invoke extended period of limitation under certain circumstances and reads as under : "Provided that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of - (a) fraud; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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