2008 (11) TMI 114

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.....2008 in Appeal No. ST/96/2006-DB) Shri Atul Gupta, C. S. for Appellants. Shri A. K. Madan, for Respondent. [Order per : P.K. Das, Member (Judicial)] - The relevant facts of the case, in brief, are that the Appellants were paying freight charges to the Goods Transport Operators during the period 16.11.97 to 2.6.98 and did not discharge the Service tax liability. The Appellants paid the ta....

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....T.R. 154 (Tribunal-Delhi) 3. It is noted that the appeals of the above mentioned case laws and the present appeal are arising out of common impugned order of Commissioner (Appeals). 4. The relevant portion of the decision of the Tribunal in the case of Unikeller India Pvt. Ltd. (supra) is reproduced below: - "4. Identical issue was considered by this Tribunal in the case of Greenply Indus....

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....ce Act, 1994 applied only to service provider. By inserting Section 71A, the Finance Act, 2003 made the service receivers to file return to the authorities to ascertain the service tax liability. The said Section 71A also granted time of six months from the date of assent of the bill by the President. The Finance Bill 2003 received the assent of the President on 16.5.2003. This would imply that th....

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....o weeks for filing the return and discharge the service tax liability, the interest liability, if any, on the appellants, will be from the period subsequent to the two weeks from 17.11.2003. In this case the appellants have deposited service tax liability on 13.1.2004 and 1.2.2004 and hence interest liability on the appellants will accrue from the expiry of two weeks from 17.11.2003, till the disc....