2013 (10) TMI 1016

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....ER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. PII/BKS/441/2004 dated 06/10/2004 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. A show cause notice dated 16/04/2002 was issued to the appellant M/s. Manugraph India Ltd. demanding service tax of Rs. 2,26,903/- in respect of 'Clearing and Forwarding Agency Service' received by them during the pe....

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.... ELT 5 (SC) and Commissioner of Central Excise, Vadodara- I vs. Gujarat Carbon & Industries Ltd. 2008 (12) STR 3 (SC) the appellant is not liable to pay service tax as recipient of the service during the impugned period inasmuch as the appellant was not required to file any return under Section 70 of the Finance Act, 1994 and hence the demand under Section 73 of the said Finance Act, 1994 is not s....

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.... 71A was inserted and the appellant became liable to file return only under Section 71A. In respect of the assesses who were required to file returns under Section 71A, Section 73 was amended under Finance Act, 2004 providing the demand of service tax from assessees who were required to file returns under Section71A ibid. Ratio of these decisions would squarely apply to the facts of the present ca....