2008 (11) TMI 722

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.... D.A.MEHTA) 1. The appellant-Revenue has proposed the following question: "(A)Whether the Hon'ble CESTAT was justified in holding the demand of duty to be time barred though while amending the Act vide Section 73(1) of the Finance Act,2003, effective from 13-05- 2003, the Act made the respondent as liable to pay service tax on the services received by them from Goods Transport Operators ....

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.... during 16-11-1997 to 1-6-1998. The constitutional validity of the validation provision was upheld by the Apex Court in 2005 upholding the amendment made in 2003. Under these circumstances, the notice issued in May 2005 by appellant-authority came to be adjudicated and respondent-assessee was held liable to pay service tax. 4. Assessee carried the matter in appeal before Customs Excise & Servic....

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....e where there is fraud or collusion, or wilful misstatement or suppression of fact or contravention of any of the provisions. In the present case, none of the contingencies can be said to exist. The contention that respondent-assessee became liable to pay service tax and file return by virtue of Amendment Act of 2003 loses sight of the fact that the transaction of providing services had taken plac....