2006 (10) TMI 394

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....on are that the appellants availed the service of goods transporter operators during the period November 16, 1997 to June 1, 1998. These services were liable to service tax under section 65 of the Finance Act, 1994, by virtue of retrospective amendment made vide sections 116 and 117 of the Finance Act, 2000. After the enactment of Finance Act, service tax was payable on the value of taxable service received by the appellants from goods transport operators. They did not discharge the service tax liability. Show cause notices were issued to all the appellants in January, 2003 proposing to demand the service tax payable on the services received by them from goods transport operators under sections 72 and 73 of the Finance Act, 1994. The appel....

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.... held as under: "As far as service receiver like the appellants are concerned there was no date for filing return. This is clear from the decision of the Supreme Court in Laghu Udyog Bharati's case [2005] 1 VST 24; [1999] 112 ELT 365. In paragraph 12 of the above judgment it was observed as follows: 'These sections clearly show that the return which has to be filed pertains to the payments which are received by the person rendering the service in respect of the value of the taxable services. Surely, this is a type of information which cannot under any circumstances, be supplied by the customer. Moreover, the operative part of sub-section (1) of section 70 clearly stipulates that it is the person responsible for collecting th....

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....sportation of goods by road in a goods carriage for the period commencing on and from the 16th day of November, 1997 and ending with the 2nd day of June, 1998, shall be deemed always to have been a person liable to pay service tax, for such services provided to him, to the credit of the Central Government.' In view of the above provision, the appellants are deemed to be persons liable to pay service tax and shall pay service tax as specified in section 66. Recently inserted section 71A reads as follows: 'Section 71A. Filing of return by certain customers.--Notwithstanding anything contained in the provisions of sections 69 and 70, the provisions thereof shall not apply to a person referred to in the proviso to sub-section (1) of s....

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....s escaped assessment or has been under-assessed or service tax has not been paid or has been short-paid or any sum has erroneously been refunded. He may in cases falling under clause (a), at any time within five years, and in cases falling under clause (b), at any time within one year, from the relevant date, serve notice on the person chargeable with the service tax which has escaped assessment or has been under-assessed or has not been paid or has been short-paid, or to whom any sum has been erroneously refunded, requiring him to show cause why he should not pay the amount specified in the notice. 73(3) For the purpose of this section, "relevant date" means:-- (i) the case of taxable service in respect of which service tax ha....