2016 (10) TMI 190

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....ent per : B.P. Dharmadhikari, J. (Oral)]. - The petitioner-company, which has availed services of a Clearing and Forwarding Agents as also Transport agents, received a communication dated 7-11-2003 inviting its attention to this fact and also to the legal position that the petitioner being responsible in law to collect the service tax, it should have filed returns. By Paragraph 5 of its communicat....

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....was on the person rendering it. 4. By Section 158 of the Finance Act, 2003, a proviso has been added to Section 68 and by proviso (i), a person, who engages Clearing and Forwarding Agent, has been made responsible for collection of tax. By proviso (ii), a person who avails services of goods transport operator, has been entrusted with liability to collect tax. The provisions of Section 7A o....

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....atter. The Hon'ble Apex Court has looked into its earlier judgment mentioned supra and in Paragraph 19 framed a question whether by enacting Sections 116 and 117 of the Finance Act, 2000 and Section 158 of the Finance Act, 2003, base on which it (Supreme Court) struck down Rules 2(1)(d)(xii) & (xvii) of Service Tax Rules, 1994, have been displaced or removed. In Paragraph 21, the Hon'ble Apex Cour....

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.... 38, the Hon'ble Apex Court has held that Section 68 is a machinery section which provides for incidence of tax while charging section is Section 66. 2000 Amendment to Section 66 changed the point of collection of tax from provider of service to "such manner as may be prescribed". It has been found that the Service Tax Rules, 1994 provided for collection and recovery of tax from users or payers fo....