2011 (2) TMI 979

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....ent. ORDER Ashok Jindal, Judicial Member. - Revenue is in appeal. A show-cause notice dated 21-5-2004 was issued to the respondent for demand of Service Tax to pay Service Tax on Goods Transporter Service for the period 1-2-1998 to 1-6-1998 under section 73A of the Finance Act, 1994. The said show-cause notice was adjudicated, demands were confirmed but on appeal before the lower appellat....

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....ended section 73 takes in only the case of assessees who are liable to file return under section 70. Admittedly, the liability to file return is cast on the appellants only under section 71A. The class of persons who come under section 71A is not brought under the net of section 73. The above being the position show-cause notices issued to the appellants invoking section 73 are not maintainable". ....

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....rom 16-7-1997) appearing in section 73 of the Finance Act, 1994 no levy of any short duty or non-levy could have been demanded. Thus, it is apparent that till the point of time section 73 of the Finance Act, 1994 came to be substituted with effect from 10-9-2004 provisions of the said section could not be made applicable despite retrospective amendment in sections 68 and 71A of the Finance Act,....