2004 (12) TMI 673

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....he respondents despite notice. In appeal No. 81, Shri Section Renganathan, Advocate has requested for adjournment of hearing. But this request of the Advocate cannot be acceded to as he has not filed vakalat for the party. In the remaining appeals, the respondents are represented by their Consultants. Shri C. Mani, JDR appears for the appellant (Revenue) in all the appeals. 2. The common issue ....

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....onsidered the submissions. The assessees in both the appeals are recipients of taxable services, namely 'Clearing and Forwarding' service and 'Goods Transport' service. In respect of both these services, rules had been framed by Central Government to recover Service Tax from the recipients of service. But these rules were held to be ultra vires, Section 65 and 66 of the Finance Act....

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.... and effectively taken or done" vide Section 117 of the Finance Act, 2000. Later on, the Finance Act, 2003, made certain amendments to the Service Tax provisions of the Finance Act, 1994, whereby the aforesaid assessees were required to present Tax Returns to the proper officer within six months from 15.5.2003 (date on which the Finance Act, 2003 received Presidential assent). Ld. Counsel has also....

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....period of limitation prescribed under Section 73 of the Finance Act, 1994. A similar view was taken in the case of Gujarat Carbon & Industries Ltd. v. CCE, Vadodara cited by Id. Consultants. 3. Following the above decisions, I uphold the impugned order vacating demands of service tax on 'goods transport service' received by the respondents during the aforesaid period, and reject thes....