2010 (9) TMI 1054

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....l under Section 35-G of the Central Excise Act, 1944. The appellant has framed following substantial questions of law for consideration and determination of this Court.     (A) Whether the impugned order made by the Tribunal can be said to be an order made in accordance with law?     (B) Whether, service tax in relation to goods transport operator service, received ....

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....nd are required to pay Service Tax under Category of 'Goods Transport Operator'. As per Rule 7-A of Service Tax Rules, 1994 as inserted vide Notification No.4/2003-ST dated 14.05.2003 read with Section 158 of the Finance Act, 2003, service tax on taxable service provided by goods transport operators for the period from 16.11.1997 to 02.06.1998 is to be paid by every person who pays or is l....

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....d Form ST-3B along with TR-6 in triplicate as per relaxation provided under Rule 7A of Service Tax Rules, 1994 as inserted vide Notification No.4/2003-ST dated 14.05.2003. 4. In the above view of the matter, show cause notice dated 29.08.2006 was issued. A reply was filed by the respondent on 12.09.2007. The Deputy Commissioner Central Excise and Customs passed an order on 24.09.2007 raising the ....

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....9 decided on 01.07.2010, wherein this Court has taken the view that till the point of time Section 73 of the Finance Act, 1994 came to be substituted w.e.f. 10.09.2004 provisions of the said Section could not be made applicable despite retrospective amendment in Sections 68 and 71A of the Finance Act, 1994. This Court has further held that the assessee could not be faulted with for not having file....