2015 (10) TMI 2091

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....dent : Shri Jitendra Nair, Authorised Representative ORDER Per: P.K. Das Heard both the sides and perused the records. 2. The Appellants were engaged in manufacture of various grades of Aluminum Conductors classifiable under Chapter 76 of the Schedule to the Central Excise Tariff Act, 1985. A show cause notice dt.18.08.2005, was issued to demand Service Tax on 'Goods Transport Operator' servi....

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....tion (1) of Section 68 of the Finance Act, 1994 the liability to pay Service Tax was on the person providing taxable service, and not on the recipient. Simultaneously Section 71A came to be introduced by the Finance Act, 2003 casting the liability on the service recipient to file a return within six months from the date on which the Finance Bill, 2003 receives assent of the President. However, eve....