2018 (2) TMI 1030

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate, For the Appellant Shri Parashivamurthy, Dy. Commissioner(AR0, For the Respondent Per : V. PADMANABHAN The appeal is filed against the Order-in-Appeal No. 154-06ST dated 25/10/2006.  The appellant is engaged in the manufacture of power tillers and has entered into marketing agreement with business concerns to market the power tillers manufactured by it.  Such business co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... amended retrospectively by introduction of Section 71A in which recipients of service were directed to file return within a period of 6 months giving the details of such services received on reverse charge basis and to pay service tax thereon.  Section 73 ibid was also simultaneously amended retrospectively vide Finance Act, 2003 to make provision for demand of service tax not paid in the ab....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd perused the record. It is not in dispute that the show cause notice has been issued to all the appellants for recovery of service tax under Section 73 of the Finance Act, 1994. The issue of demand of service tax under Section 73 was adjudicated and demands confirmed relying upon retrospective amendments to Finance Act, 1994. A Div. Bench of this Tribunal in the case of L.H. Sugar Factory -&nbsp....