2014 (10) TMI 344

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.... Appellant. Shri V.K. Agarwal, Addl. Comm. (AR), for the Respondent. ORDER The appeal has arisen against Order-in-Appeal No .CEX/AKD/82/APL/NSK/2007, dated 11-5-2007 passed by Commissioner of Central Excise & Customs (Appeals), Nashik. 2. The appellant, M/s. Shirpur Shetkari Sahakari Sakhar Karkhana Ltd., Shirpur, Dist. Dhule, received GTA service during 16-11-1997 to 1-6-1998 and....

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....ipient of the service at the relevant time and they were not required to file any returns during the impugned period. The law was amended retrospectively only in 2003 making the appellant liable to file returns under Section 71A of the Finance Act, 1994 and only thereafter the appellant could have been directed to discharge the Service Tax liability. At the relevant time, Section 73 of the Finance....

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.... persons filing the returns under Section 70. In the case of service recipient, the requirement of filing returns was introduced under Section 71A by Finance Act, 2003, retrospectively. And thereafter Section 73 was amended vide Finance Act, 2004, with effect from 10-9-2004 which provided for demand of Service Tax and confirmation thereof under Section 73. In the present case, the show-cause notic....