2006 (11) TMI 578

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.... is a carrier of goods transport operator services. The period involved is 1997-98. The show cause notice was issued to the appellant on April 10, 1999 under sections 70, 76 and 77 of Chapter V of the Finance Act, 1994. The amount of service tax was not quantified in the show cause notice. The adjudicating authority relying on the decision of the apex court in the case of Laghu Udyog Bharati v. Un....

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....eturn. It returned the file for the period in question. He submits that by virtue of section 71A in the Finance Bill of 2003 the filing of return was made compulsory for the first time. The President of India has assented to the Finance Bill on May 14, 2003. Therefore, the liability for filing the return arose on May 15, 2003 and before that there was no obligation on the part of the appellant to ....

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.... filing of return, etc., does not arise. He is also relying on the decision of J. R. Fabricators Ltd. v. Commissioner of Customs & Central Excise, Vadodara [2005] 180 ELT 445 (Tri.), in the case of Commissioner of Central Excise, Meerut II v. L. H. Sugar Factories Ltd. [2005] 4 VST 91; [2005] 187 ELT 5 (SC), Gujarat Containers Ltd. v. C. C. E., Vadodara [2006] 3 STR 141 (Tri.) and Markfed Oil & Al....