TaxTMI 
TaxTMI 
2017 (7) TMI 563
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....rom the appeal No.ST/88054/13 filed by M/s Indian Oxalate Ltd. The appellant is a manufacturer registered with the department and among other services availed the services of goods transport operators in the course of their business. The freight for the Goods Transport Agency service was either paid by the appellant themselves or through the agent of the transporters. The appellant did not pay any Service Tax as the recipient of service, since at the relevant time there was no provisions for payment of Service Tax under Goods Transport Agency service as recipient of service. A show-cause notice dated 12.11.2002 was issued for the period 16.11.1997 to 1.6.1998 invoking the extended period demanding the Service Tax in respect of Goods Transpo....
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....the provisions of Section 2(i)(d)(xii) & (xvii) of the Service Tax Rules, 1994 as validated by Section 117 of Finance Bill, 2003, the appellant was held liable to pay Service Tax on Goods Transport Agency service as recipient of service and further required to file return under the amended Section 71A of the Act. 2.4 So far the second issue is concerned, it was observed that the appellant neither filed the mandatory return nor paid the Service Tax on the Goods Transport Agency service availed and thus they suppressed the material facts from the knowledge of the Revenue with an intention to evade tax and as such the provisions have been rightly invoked. 2.5 As regards the third issue whether the show-cause notice is sustainable being issue....
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....ssioner of Central Excise, Meerut - 2004 (165) ELT 161, where in similar facts and circumstances where show-cause notice was issued, it was held that during the relevant period Section 73 takes only in the case of appellant who are liable to file return under Section 70. The liability of filing returns is cast on the appellant under Section 71A as the receiver of service which was introduced in the Finance Bill, 2003. Thus, during the period in question no notice could have been issued under Section 73 for non-filing of return under Section 70. Accordingly, the Tribunal had held that the assessee - service receiver is not required to file return under Section 73 prior to 2003. Accordingly, the proceedings were quashed by the Tribunal. The s....
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.... too without quantifying the amount of tax. It was issued under Section 73 of the Finance Act, 1904 and was pending. Appellant's submit that the said show-cause notice did not survive due to the Hon'ble Apex Court's decision on the show-cause notices issued under Section 73 are not maintainable. In this case, provision of Section 71A are applicable. The finding of the Commissioner (Appeals) is, therefore, not maintainable. (b) In paragraph 9, the Commissioner (Appeals) has reproduced the provisions of Section 73 of the Finance Act, 1994 and then came to the conclusion that the view taken by the CESTAT in the cases of L.H. Sugar Factories Ltd. and Gujarat Industrial Corporation Ltd. is upheld by Hon'ble Supreme Court, has ta....