2009 (7) TMI 33

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.... [Order per : Jyoti Balasundaram, Vice-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 appear....

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....assessment under Section 71, the value of taxable 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 ....

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....ssessees 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 unde....

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....mended Section 73 takes in only the case of assesses who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71A. The class of persons who come under Section 71A is not brought under the net of Section 73. The above being the position show cause notices issued to the appellants invoking section 73 are not maintainable." ....