2009 (7) TMI 33

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....President] - Demand of service tax of Rs.1,09,236/- together with interest and penalties under the provisions of Sections, 75, 76 & 77 of  Chapter V of the Finance Act, 1994, confirmed against and imposed upon the assessees by the adjudicating authority have been set aside by the Commissioner (Appeals); hence this appeal by the Revenue. 2. None appears for the assessees in spite of notice. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xable service for that quarter has escaped assessment or has been under assessed, or any sum has erroneously been refunded, or (b) "notwithstanding that there has been no omission or failure as mentioned in Clause [a] on the part of the assessee, the Assistant Commissioner of Central Excise or, as the case may be Deputy Commissioner of Central Excise has, in consequence of information in his poss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 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 70 of the Finance Act, 1994 prior to 2....