2007 (12) TMI 501

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.... on the ground, that his case is not covered by the provision of Section 73 as prior to the amendment in the Act and inserting Section 71A, the assessee was not liable to submit the return, and there is no provision to cover their cases under Section 70 of the Act. Learned Tribunal decided the said issue in the light of the judgment given by the Hon'ble Apex Court in the case of L.H. Sugar Factories reported in 2006 (3) S.T.R. 715 (S.C.) = 2005 (187) E.L.T. page 5 (S.C.). In the said judgment, the Hon'ble Apex Court was clearly of the view, that the cases, which are covered by the provision of Section 71A cannot be covered by issuing notice under Section 73 of the Act, and therefore, the Revenue has no jurisdiction to serve the notice under....

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....4. The learned Counsel appearing for the Union of India submitted, that merely for the reason, that the assessee was not liable to submit the return, it cannot take away his liability to pay the service tax or is absolved from such liability. It has been specifically submitted, that the tribunal failed to consider, while relying on the judgment of Hon'ble Supreme Court, reported in 2005 (187) E.L.T. page 5 (S.C.), that issue regarding the liability to pay service tax by the assessee did not come to an end, and therefore, main argument, canvased is, that even in the liqht of the judgment of the Hon'ble Apex Court, referred to above, the assessee is still liable to pay service tax, and therefore, judgment of the tribunal as assailed in t....