2008 (8) TMI 4

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....Abhishek K. Rao (for M/s. Gagrat & Co.), Sanjeev Kumar Singh, Ms. Ruby Singh Ahuja, Manu Aggarwal, Mrs. Manik Karanjawala and Senthil Jagadeesan, Advocates with him) for the appearing parties. Dr. ARIJIT PASAYAT, J. CIVIL APPEAL NO.1618 OF 2005  WITH Civil Appeal No. 1077 of 2006 Civil Appeal No. 1173 of 2006 Civil Appeal No. 3172 of 2007 Civil Appeal No. 3464 of 2006 Civil Appeal No. 3556 of 2007 Civil Appeal No. 3557 of 2007 Civil Appeal No. 3558 of 2007 Civil Appeal No. 3565 of 2007 Civil Appeal No. 3629 of 2007 Civil Appeal No. 6424 of 2005 Civil Appeal No. 7144 of 2005 Civil Appeal No. D. No.10930 of 2006 JUDGMENT 1. Delay condoned. Appeal Admitted. 2. In these appeals common p....

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....t, 2000 notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, sub-clause (xii) and sub-clause (xvii) of clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994 as they stood immediately before the commencement of the Service Tax (Amendment) Rules, 1998 shall be deemed to be valid as if the said clause had been in force at all material times. In view of the aforesaid retrospective amendment, the order of the Deputy Commissioner was reviewed. A show cause notice was issued seeking to review the order. After considering the reply of the respondent-assessee the Commissioner demanded service tax on the gross amount of transport charges paid by it to the goods transport operator....

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....ess or reassess the value of  the taxable service." 5.   The Tribunal referred to a decision in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut-II (2004 (165) ELT 161) where under similar circumstances the show cause notice was issued. It was held that during the relevant period Section 73 takes in only the case of assessees who are liable to file return under Section 70. The liability to file return is cast on the assessees only under Section 71-A 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. According to the Tribunal, the service receiver was not required to file any return under Section....