2015 (1) TMI 183

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.....M. Durando, Dy. Comm. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. AT/25/RGD/2005, dated 25-1-2005 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s. The Ruby Mills Ltd., received services of clearing and forwarding agent during the period 16-7-1997 to 31-8-1999. The Service Tax liability on the said service was Rs. 10,....

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....y only in the case of assessees who are liable to file return under Section 70. In the instant case since the appellants were not required to file a return under Section 70, the provisions of Section 73 would not apply. Subsequently in 2003, the law was amended and new Section 71A was inserted, which provided for filing of returns by the recipient of the service and Section 73 was amended in 2004 ....

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....net of Section 73. The above being the position show cause notices issued to the appellants invoking Section 73 are not maintainable." 3.1 In view of the decision of the Hon'ble Apex Court the demands are unsustainable in law. Accordingly, the appeal be allowed. 4. The ld. Addl. Commissioner (AR) reiterates the findings of the lower adjudicating and appellate authorities. 5. We h....