2015 (2) TMI 435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g service tax from March 1998 to August 1999. 3. The appellant relies upon the decision of the Tribunal in the case of Pandurang SSK Ltd vs CCE, Pune III & others in Appeal No. ST/40/04 vide final order dated 15.2.2011 to submit that the provisions of Section 73 of the Finance Act, 1994 was amended with effect from 10.9.2004 and prior to 10.9.2004 the respondents are not liable to file any return under Section 70 or 71 . Hence the demands which are raised by invoking the provisions of Section 73 of the Act prior to 10.9.2004 on the recipient of taxable service is not sustainable. 4. We find that the issue is settled against the Revenue vide the Tribunals order dated 15.2.2011 in the case of Pandurang SSK Ltd (appeal No. ST/140/04 & o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case of Agauta Sugar & Chemicals(supra) wherein the Tribunal has observed as under:- "In the present case, there is no dispute that the return which was filed as per the prescribed Form ST-3B under Rule 7A was not a periodic return, but a return which was required to be filed by the specified date, as contemplated by Section 71A read with Rule 7A. In sub-clause (c) of clause (i) of Section 73(6) (c) all other cases where no periodic return was involved, the date on which the service tax was to be paid was to be considered as the relevant date. In the present case, the service tax was to be paid within six months from 13.11.2003 by filing the return in the prescribed Form ST-3B under Section 71A read with Rule 7A. The relevant date, the....