2013 (10) TMI 1322

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....vice Tax Appellate Tribunal. The private respondents in all these appeal have availed service of Goods Transport Agency for the period from 16-11-1997 to 1-6-1998 and they had not filed return or paid service tax. The appellant Department issued show cause notices to the assessees on the following dates viz., 10-1-2003, 3-6-2002, 9-7-2002 and 12-8-2002 and 9-4-2004 respectively and demanded service tax payable for utilising Goods Transport Agency during the said period in terms of Section 73(1)(a) of the Finance Act, 1994. 2. The assessees/respondents filed their reply and the original authority confirmed the demand apart from levying penalty. 3. Challenging the same, the respondents/assessees preferred appeal to the First A....

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....rvice Tax Appellate Tribunal, the Department has preferred the above Civil Miscellaneous Appeals before this Court raising the following questions of law :- "(a)  Whether the Tribunal is correct in overlooking the provisions of Section 71A read with proviso to sub-section (1) of Section 68(1) of the Finance Act, 1994? (b)     Whether the Tribunal is correct in holding a different view that a demand under Section 73 cannot, be raised against a person covered by Section 71A, whereas terms of provisions contained in Finance Act, 2003, the said tax is recoverable from service availer and that the provisions of Section 73 do apply to such cases?" 6. We have heard the learned Standing counsel appearing for t....