2009 (7) TMI 1288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....na Wadhwa, Judicial Member:- Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the impugned order of Original Adjudicating Authority confirming service tax against respondents on the point of limitation, Revenue has filed the present appeal. For better appreciation relevant Para of order of Commissioner (Appeals) is reproduced as under:- "4. I ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on etc with intent to evade payment of service tax in the show cause notice. Now the question that remains to be decided is whether the show cause notice issued after the amendment, invoking the pre-amended provisions for the period prior to pre-amendment can be held to be valid for the purpose of demand of duty. In this respect I find that Hon'ble Tribunal in a similar case in the case of Mah....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eel (supra) has clearly held that once a new provisions has been brought into existence should be complied. The show cause notice has been issued in the present case on 28.7.2005, therefore, the amended provisions in terms of Section 73 of the Finance Act, 2004 ought to have been invoked. The ingredients of proviso to section 73 have not been invoked, therefore, the demands are barred by time. Fur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at "it appears that the said M/s. Harsiddhi Motors were aware that they were liable to collect/pay the service tax of Rs. 4,15,312/- mentioned here in above, but they have suppressed the facts regarding the services rendered by them as a Rent-a-Cab until these facts came to the notice, as explained in above, when the officers of the department visited the office of M/s. Harsiddhi Travels, Silvassa....